TMI Blog2017 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant have not lead evidence, is erroneous and non-speaking - in view of the fact that the Department have not appealed against those Order-in-Original, I hold that the appellant is entitled to CENVAT credit also for the period subsequent to 01/04/2011, as regards courier expenses - penalty also set aside - appeal allowed - decided in favor of appellant. - E/86010/-15 - A/89807/17/SMB - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15(2) of CENVAT Credit Rules, 2004. Being aggrieved the appellant preferred appeal before learned Commissioner (Appeals) who on being satisfied that the appellant is entitled to CENVAT credit on the two services in question, namely, rent a cab service and courier service, allowed the appeal in part by restricting the availability of CENVAT credit on courier services up to 31/03/2011. However he wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant to prove their contention. I find that the appellant had not submitted any documentary evidence or certificates to support their contention. 4. The learned Counsel further urges that the appellant is engaged in manufacture and sale of chemicals. Courier services are utilised by the appellant-assessee both for sending time, sensitive documents as well as also sending samples for ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erving that the sample purchase order, tax-invoice submitted shows the terms of delivery is at customer or consignee place and freight was not charged separately. Thus freight charges were an integral part of the price of the goods. Accordingly it was held that the courier services are nothing but outward transportation upto the place of removal and hence are input services as defined under Rule 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods by the appellant and also in view of the fact that the Department have not appealed against those Order-in-Original, I hold that the appellant is entitled to CENVAT credit also for the period subsequent to 01/04/2011, as regards courier expenses. Thus the Order-in-Appeal is modified to the extent of disallowance of courier expenses for the period on and after 01/04/2011. The penalty im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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