TMI Blog2012 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ourier service falls under the definition of category of input services - What is required is nexus with the manufacture and when the service is clearly identifiable to show that the same has not been received after the place of removal, credit cannot be denied - E/918/2010 - A/1977/2011-WZB/AHD - Dated:- 8-11-2011 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri R. Nagar, AR, for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) set aside the impugned order and allowed the appeal filed by the respondents. Revenue is in appeal against this decision. 2. The learned A.R. submitted that in this case the credit of service tax on courier services may be admissible prior to 1-4-08 the date on which the definition of services were amended to substitute upto the place of removal in place of from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Bang.) and the decision of the Hon ble High Court of Gujarat in the case of M/s. C.C.E. v. M/s. Ambalal Sarabhai Enterprises Ltd. in Tax Appeal No. 433 of 2010 dated 21-4-11 to submit that credit of service tax paid on courier service is admissible. 3. I have considered the submissions made by both the sides. There is no dispute that courier service was used for sending samples to the customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the stand taken by the learned A.R. Even if it is viewed that credit is admissible only up to the place of removal, as already mentioned, there is no indication anywhere in the records or there is any evidence to show that the courier service was clearly recognizable as the one which was received after the removal had taken place. What is required is nexus with the manufacture and when the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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