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2018 (3) TMI 749 - CESTAT MUMBAICENVAT credit - recovery of courier charges from the supplier of goods that were returned for non-compliance with supply schedule - Held that: - The inclusion of courier service charges in the said debit note does not in any way detract from the provision of service by the courier to the vendor of the goods. The appellant is not the recipient of courier service referred to in the debit note and has not taken the credit of any tax paid on the provision of said service to the vendor of the goods in question - In absence of eligibility to take such credit and, in absence of any evidence that the ineligible credit was availed in the first instance, reversal of credit will not arise - appeal allowed - decided in favor of appellant.
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