2017 (10) TMI 1381 - AT - Central Excise

CENVAT Credit - input service - Courier Service which are used for sending documents samples finished goods etc. - Held that - Courier service used for sending documents samples finished goods etc. is held to be an input service as defined under Rule 2(l) of CCR, 2004 by this Tribunal in the case of M/s Hylden Glass Ltd. vs CCE & S.T. Vadodara I 2017 (8) TMI 1217 - CESTAT AHMEDABAD and the service tax paid on such service is eligible to CENVAT Credit - credit allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, stating that courier services used for sending documents, samples, finished goods are eligible for CENVAT credit as input services. The impugned orders were set aside, and the appeals were allowed with consequential relief.