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2011 (4) TMI 925 - CESTAT, DELHICenvat credit in respect of courier services utilized by the Appellant for dispatch of documents and also for dispatching samples of final products - department is of the view that this service amounts to transportation of goods, and is related to post manufacturing activity, also disputes a credit entry relating to an invoice in the name of M/s J.S. Enterprises, on which the Appellant had claimed credit of duty paid - Held that:- Activity of sending samples is for business promotion and without this business promotion, he cannot be selling these goods. Therefore, the service in question in this case has to be seen as service utilised for removal of the goods from the place of removal. In this case, the benefit of the samples and documents sent accrues to the Appellant. In respect of Credit taken on invoices in the name of M/s J.S. Enterprises it is held that there is lack of clarity as to the amount of credit involved. 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, there is no reason to deny this credit to the Appellant - Decided in favor of assessee.
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