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2021 (10) TMI 89 - AT - Central ExciseCENVAT Credit - input services - Courier Service which is used for dispatching documents relating to business and manufacturing samples - place of removal - FOR basis - denial on the premise that any service used beyond the place of removal is not admissible input service - HELD THAT:- On careful reading of definition of Input Service, it is found that only those services which were used for removal of goods from the place of removal not admissible input service - In the present case, the courier service used for dispatch of documents, hence the reasoning of the Revenue is not relevant. Therefore, credit on courier service relates to dispatch of documents being the service relating of overall activity of a business, is clearly admissible. Courier Service for dispatch of manufacturing samples - HELD THAT:- Since the sale is on FOR basis Courier charges are included in the sale price on which excise duty was paid, the appellant is entitled for Cenvat credit as held by this Tribunal in the case of M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] and M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1487 - CESTAT AHMEDABAD] which was upheld by Hon’ble Gujarat High Court in THE COMMISSIONER, CENRTAL GOODS AND SERVICE TAX VERSUS M/S. ULTRATECH CEMENT LTD. [2020 (3) TMI 1206 - GUJARAT HIGH COURT]. Accordingly, the appellant is entitled for Cenvat credit in respect of Courier Service used for dispatch of documents as well as for dispatch of excisable goods as samples. Appeal allowed - decided in favor of appellant.
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