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2017 (9) TMI 206 - AT - Central ExciseCENVAT credit - input service - appellants are manufacturer of excisable goods and utilized the Courier Services in sending the Samples, Documents and Finished Goods to their customers - whether the appellants are eligible to CENVAT credit of the Service Tax paid on Courier Services? - Held that: - It cannot be denied that Courier Service involves a host of uses relating to the activity of manufacture and sale of goods. For example, 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 - Tribunal in the case of Long Meditech Ltd [2016 (7) TMI 468 - CESTAT CHANDIGARH] opined that credit avail on Service Tax paid on Courier Serves is eligible to Cenvat Credit. CENVAT credit - Rent-a-cab services - Held that: - The credit of the service tax paid on rent-a-cab for the said purpose has been held to be admissible by the Hon’ble Gujarat High Court, in the case of Principal Commissioner vs Essar Oil Ltd [ 2015 (12) TMI 1062 - GUJARAT HIGH COURT] - credit allowed. Appeal allowed - decided in favor of appellant.
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