Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 364 - AT - Central ExciseCENVAT Credit - input services - Courier Services - service provider had collected the consignment from the Appellant’s factory gate and delivered the goods at the overseas customers - place of removal - HELD THAT:- The impugned service was used by the Appellant for export of goods. In these circumstances, it is held that the appellant is entitled to avail Cenvat credit on input service namely Courier Services which have been availed by the appellant in the course of their business to export of goods. Further, it is found that in number of cases Tribunal has consistently taken a view that Cenvat Credit in respect of Courier Service is admissible - reliance can be placed in the case of AMUL INDUSTRIES PVT. LTD VERSUS C.C.E. AND S.T., RAJKOT [2018 (2) TMI 473 - CESTAT AHMEDABAD] and MODERN PETROFILS DTY DIV VERSUS C.C.E. & S.T. -VADODARA AND ASSOCIATED POWER STRUCTURES PVT LTD VERSUS C.C.E. & S.T. -VADODARA [2017 (9) TMI 206 - CESTAT AHMEDABAD]. Appeal allowed - decided in favor of appellant.
|