2015 (9) TMI 1599 - AT - Central Excise

CENVAT credit - Courier service - interpretation of statute - whether Courier service can be equated with the GTA Services? - Held that - Courier service cannot be equated with the GTA Services - When appellant s case was that his documents were to be consigned availing services of the courier it is inconceivable how that shall be equated with the character of GTA Service. Service of courier in business being indispensable necessity the assessee is entitled to Cenvat credit - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that courier service is different from GTA services. The appellant is entitled to Cenvat credit for using courier services in their business. The impugned order was set aside, and the appeal was allowed.