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2012 (9) TMI 459 - AT - Central ExciseDenial of cenvat credit of courier services - Held that:- The first appellate authority has considered the issue on a presumption that the appellants were dispatching the final products to their customers and it is on F.O.R. basis. It is the findings that the appellant also recovered the cost from the courier services for any damages on the way as there is no contract between the customer and courier company. Accordingly, in terms of Board's Circular No.97/8/2007-ST dated 23.08.97 they are eligible for Cenvat Credit of service tax paid on courier services. As the documents indicate that the appellant had utilized the services of courier for sending the samples to their overseas customers for approval to remit the matter back to the adjudicating authority only to verify the factual detail as to whether the credit availed by the appellant of the service tax paid on the courier services is in respect of dispatch of the sample or otherwise - in favour of assessee by way of remand.
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