TMI Blog2013 (11) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... substituted. Under the circumstances, this case would be squarely covered by the above decision and the courier services availed by the assessee whereby the courier collects the parcel from the factory gate for further transportation would fall within the ambit of the term ‘input service' as defined under rule 2(l) of the Rules - Following decision of Commissioner of Central Excise, Ahmedabad-II vs. Cadila Healthcare Limited [2013 (1) TMI 304 - GUJARAT HIGH COURT] - Decided in favour of assessee. - Appeal No. : E/13426 of 2013 - ORDER No. A/11582 / 2013 - Dated:- 4-11-2013 - Mr. H.K. Thakur, J. For the Appellant: Shri Dhaval Shah, Advocate For the Respondent: Shri G.P. Thomas, A.R. JUDGEMENT Per : Mr. H.K. Thakur; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is observed that the issue of admissibility of cenvat credit on Courier Services has been upheld in favour of the assessee by the jurisdictional High Court of Gujarat in the case of CCE, Ahmedabad vs. Cadila Healthcare Limited. Para 5.3 and 5.3(i) of the judgment is reproduced below:- 5.3. Courier service : The assessee availed of CENVAT credit of Rs. 36,54,709/- towards courier service provided by M/s. FEDEX Ltd. for export of goods. According to the assessee, the inclusive part of the definition of input service allows CENVAT credit in respect of the amount paid towards courier services. It was also the case of the assessee that the contention in the notice that credit is not available on the service rendered by a courier ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the courier service used by the respondent is not used in or in relation to the manufacture of final product and is also not used for clearance of final product from the place of removal. Such service is also not related to any activity specified in the inclusive part of the definition of input service; hence, CENVAT credit is not admissible on the service tax paid in respect of such service. Per contra, Mr. Patel for the respondent submitted that courier service is used for clearance of the goods from the place of removal and is, therefore, covered by the means portion of the definition of input service. Moreover, such service is availed by the respondent only in relation to its business activity and not for any other purpose. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of final products. 5. In view of the discussions above, the appeal is allowed with consequential relief to the appellants. 6. In view of the above case laws, cenvat credit with respect to Courier Services for despatching documents beyond the place of removal of the goods is to be considered as an activity in or in relation to the manufacture. So far as the applicability of the judgment of Honble Supreme Court in the case of Maruti Suzuki Limited is concerned, it has been distinguished by this Bench in the case of CCE, Surat vs. Heuback Colour Pvt. Limited in Appeal No. E/1931/2010 by holding that the issue involved in the case of Maruti Suzuki Limited (supra) was with respect of admissibility of cenvat credit of inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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