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2012 (8) TMI 824 - AT - Central ExciseCENVAT Credit - Courier services - Held that:- Commissioner (Appeals) while passing the order has discussed the rules relating to input service and has relied upon the decision of the Tribunal wherein it was held that credit of service tax paid on courier services utilised for dispatch of documents/samples/goods to customers is admissible - Commissioner’s reliance on those decisions is appropriate and no evidence has been produced by the Revenue to show that the courier services were not used for the purpose for which the respondents have claimed to have been used - Following decision of CCE Raipur Vs. HEG Ltd. [2009 (7) TMI 562 - CESTAT, NEW DELHI], Rohit Surfuctants Pvt. Ltd. Vs. CCE [2008 (12) TMI 202 - CESTAT, NEW DELHI], CCE Vs. Deloitte Tax Services India Pvt. Ltd. [2008 (3) TMI 35 - CESTAT, BANGALORE] and Cadila Healthcare Ltd. Vs. CCE [2009 (8) TMI 172 - CESTAT, AHMEDABAD] - Decided against Revenue.
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