Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1641 - AT - Central ExciseCENVAT Credit - input services - Courier Service - demand of CENVAT Credit on the ground that whatever material was sent through Courier, there is no proof that the said goods have come back to the factory - HELD THAT:- The appellant claimed that the Courier Service was used for dispatch of office communication/documents and some time samples of Raw Material / Capital Goods for testing, repairs etc. Under the same set of facts this Tribunal has consistently taken a view that the Cenvat Credit in respect of Courier Service is admissible. The case of the appellant is supported by judgments cited by them in the case of MODERN PETROFILS DTY DIV VERSUS C.C.E. & S.T. -VADODARA AND ASSOCIATED POWER STRUCTURES PVT LTD VERSUS C.C.E. & S.T. -VADODARA [2017 (9) TMI 206 - CESTAT AHMEDABAD] where it was held that the documents relating to technical expert's opinion, sample testing report, sending of samples, machine catalogue etc., are received and dispatched by utilizing the services of Courier and it cannot be said that these are de hors of the activities of manufacturing business. Proof regarding return of the goods - HELD THAT:- It is not relevant as the issue involved is admissibility of Cenvat on Courier Service. The Courier Service was used in or in relation to manufacture and removal of goods. Therefore, the ground for denial that goods sent by Courier Service did not come back to the factory is not relevant. Cenvat Credit is admissible - Appeal allowed - decided in favor of appellant.
|