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2018 (9) TMI 1122 - AT - Central ExciseCENVAT Credit - input services - courier services for sending the samples of their products to buyers in foreign countries - Department was of the view that these are export of goods as the courier services is akin to outward transportation of finished goods from factory gate to the customer’s premises and therefore is not eligible for credit. Held that:- The samples have been sent free of cost to the prospective buyers. It cannot be said to be removal of finished goods, which involves sale of excisable goods. It is more akin to sales promotion or marketing or advertisement of the product which has been sent to the prospective foreign buyer. The same would fall within the inclusive part of the definition - credit allowed - appeal allowed - decided in favor of appellant.
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