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2017 (5) TMI 94 - AT - Central ExciseCENVAT credit - input services - courier service - export of final products from the factory - As per the department's stand, the courier service does not fall in the definition of input service and therefore, the appellant has irregularly availed the CENVAT credit - Held that: - the impugned orders denying the CENVAT credit of service tax paid on courier service is not sustainable in law in view of the decision in the case Radical Instruments vs. CCE [2015 (11) TMI 779 - CESTAT NEW DELHI], where it was held that as availment of Service Tax credit incurred on courier charges for remittance of Service Tax on the assessee s output services of Maintenance or Repair and Erection, Commissioning or Installation Services, for the reasons alike since the courier and Goods Transport Agency Services are input services for rendition of output services, cenvat credit is equally admissible. In the present case, the property in the goods passes when the goods are actually delivered to the customer in the foreign country. Till the goods are delivered to the buyer, the ownership / property in the goods remain with the seller because the goods are sold on CIF basis. - appeal allowed - decided in favor of appellant.
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