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2016 (1) TMI 343 - AT - Service TaxCenvat Credit - Courier Agency services used to send finished goods eligible as Input Service or not - the words “from the place of removal” were amended to read as “Up to the place of removal” - Held that:- after 01.04.2008, though the appellant would be eligible for CENVAT credit on the Courier Service used for sending/ receiving documents related to the business, or for movement of inputs and finished goods up to the place of removal, they would not be eligible for credit on Courier Services used in relation to movement of finished goods, after the place of removal. The learned Counsel has relied upon the case law of Parle International Pvt. Limited [2012 (11) TMI 195 - CESTAT, AHMEDABAD]. On perusal of the same, it is observed that in that case the Courier Service was used for sending samples to the customers for approval and for communication with their head office to send documents and other correspondences. The Tribunal held that there is clear nexus with manufacture and hence credit is eligible. The Tribunal observed that credit can be denied only when the service has been received after the place of removal. Hence this case law is of no avail to the Appellants Courier Service used by the appellants used for the movement of finished goods after the place of removal - Credit not allowed - Decided against the assessee.
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