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2019 (7) TMI 1172 - AT - Central ExciseCENVAT Credit - input services - GTA Services - Courier Services - place of removal - HELD THAT:- There is no allegation that the appellant has included the Air freight charges also for availing the credit on GTA Services. In fact, the show-cause notice has been issued proposing to disallow the credit on GTA Services and Courier charges alleging that these are not input services as per the definition. The present contention of the department that appellants have included the Air freight charges also in the GTA Services ought to have been alleged in the show-cause notice. Further, as per the definition of GTA Service, it includes only transportation of goods by road. A fresh ground raised in the show-cause notice is put forward by Commissioner (Appeals) to deny the credit. Again, Commissioner (Appeals), who is a fact finding authority in case of doubt ought to have called for the report from the Range Superintendent. Instead, the matter is again remanded for another round of litigation. The department cannot deny credit on assumptions and presumptions. The appellants have pleaded in the reply to show-cause notice itself that they have availed credit only from the factory upto the airport. There is nothing brought out by the department to discredit this contention made by the appellants. Courier services - HELD THAT:- The Courier Services having been availed by the appellant mainly for outward transportation of documents as well as samples of the product, the said service qualifies as an input service having availed in relation to manufacture of finished products - the disallowance of credit on GTA Services and Courier Services is unjustified and requires to be set aside - credit allowed. Appeal allowed - decided in favor of appellant.
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