TMI Blog2012 (9) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the appellant had utilized the services of courier for sending the samples to their overseas customers for approval to remit the matter back to the adjudicating authority only to verify the factual detail as to whether the credit availed by the appellant of the service tax paid on the courier services is in respect of dispatch of the sample or otherwise - in favour of assessee by way of remand. - E/1319/11 - A/1280/2012-WZB/AHD - Dated:- 9-8-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri Mehul Jivani, C.A. For Respondent : Shri B.V. Joshi, A.R. Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of duty amount of Rs.12,14,192/-, interest thereof and eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the dispatch of samples is in furtherance of the business and cenvat credit of service tax paid such services can be an eligible credit. 5. Ld. DR submits that the appellant has not produced any evidence before the lower authorities and that the goods which were dispatched were of items which are sold by the appellant and there is nothing to show that there are only dispatch samples. 6. On perusal of the records, we find that the first appellate authority while holding against the appellant has recorded the following findings in paragraph 5.3. 5.3 In the instant case the appellant has pleaded that the sales are on FOR basis; that the goods gets transferred to the customers only when the goods are delivered to them; courier c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oof of its correctness, evidence in support is required. It is also observed that Hon'ble Tribunal in the case of Roop Polymers Ltd. Vs. CCE [2011 (21) STR 74(Tri-Del.)] involving the issue of Credit of service ta6 paid on outward freight, has disallowed such credit for not producing satisfactory evidences so as to fulfil the conditions laid down in Board's Circular No.97/8/2007-ST dated 23.08.97. 7. It may be seen from the above reproduced paragraph that the first appellate authority has considered the issue on a presumption that the appellants were dispatching the final products to their customers and it is on F.O.R. basis. It is the findings that the appellant also recovered the cost from the courier services for any damages on the w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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