2018 (2) TMI 473 - AT - Central Excise

CENVAT credit - service tax paid on the courier service which was received by the Appellant for export of the goods - Held that - the issue is no more res integra and this Tribunal in the case of Haldyn Glass Ltd. and others Vs. C.C.E. & S.T. Vadodara 2017 (8) TMI 1217 - CESTAT - Hyderabad has held that such cenvat credit is eligible to be availed - appeal allowed - decided in favor of appellant.

Summary

Issues: Eligibility to avail cenvat credit of service tax paid on courier service for export of goods.

In the judgment delivered by Mr. M.V. Ravindran of the Appellate Tribunal CESTAT Ahmedabad, the issue at hand was the eligibility of the Appellant to avail cenvat credit of service tax paid on courier services used for exporting goods. The Tribunal noted that this issue had been previously addressed in several cases, including Haldyn Glass Ltd. and others Vs. C.C.E. & S.T., Vadodara, Modern Petrofils Dty Div. Vs. C.C.E. & S.T., Vadodara, UCAL Fuel Systems Ltd. Vs. C.C.E., Puducherry, P.S. Auto Pvt. Ltd. Vs. C.C.E., Mumbai-III, and Kemwell Biopharma Pvt. Ltd. Vs. C.C.E. & S.T., LTU - Bangalore. The Tribunal highlighted that in all these cases, it was established that cenvat credit for service tax paid on courier services for export of goods is indeed eligible to be availed.

Upon reviewing the records and considering the precedents set by the Tribunal in previous cases, Mr. M.V. Ravindran concluded that the impugned order, which denied the Appellant the cenvat credit, was not in line with the established legal position. Therefore, the Tribunal held that the impugned order was liable to be set aside. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting the Appellant the right to avail the cenvat credit for the service tax paid on courier services used for exporting goods.