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2016 (2) TMI 1184 - HC - Central ExciseCENVAT Credit - input services - place of removal - the assessee had made clearances of their final products from their factory gate and receiving the services of Safe Express Pvt. Ltd. and Speedage Express Cargo Service after clearances for outward transportation through Central Excise Department under the category of courier services - Held that:- It is an admitted fact that the respondent-assessee had received the courier services for speedy removal of final products to their customer after clearance from the factory. The service provider namely Safe Express Pvt. Ltd. and Speedage Express Cargo Service are registered under the category of courier services. Since the services availed from the courier agency are relating to the business activities of the respondent in terms of the definition of “Input Services”, the service tax paid on such service is eligible for Cenvat Credit. GTA Services and Courier Services are different from each other - It is an admitted fact that the respondents had received such transportation services for speedy disposal of their final products to their customers and admittedly both Safe Express Pvt. Ltd. and Speedage Express Cargo Services are registered under the category of “Courier Service”. Appeal dismissed - decided against Revenue.
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