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2011 (4) TMI 634 - AT - Service TaxCenvat credit - courier services - input service - since the Appellant could not have carried on his business without sending the samples to its dealers and prospective buyers and also without transmitting documents - It is very clear that all services used in relation to the clearance of the product from the place of removal was within the ambit of input service - The case is different from the case where the final products is removed from place of removal for use by the buyer. In this case, the benefit of the samples and documents sent accrues to the Appellant and not any other person - Since there is no dispute of the facts that the goods were received in the factory and used inside the factory and duty thereon was paid, I find that there is no reason to deny this credit to the Appellant - Appeal is allowed
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