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C.C.E. Jaipur Versus M/s Sakata Inx India

2015 (10) TMI 1210 - CESTAT DELHI

Denial of CENVAT Credit - Courier Service - Held that:- It an admitted fact on record that the appellant had received the courier services for speedy delivery of the final product to their customers after clearance from the factory. The service provi .....

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rvice is eligible for cenvat benefit. Therefore, I do not find any infirmity in the impugned order, and as such, the appeal filed by the Revenue appellant is dismissed. The Respondent is eligible for consequential relief, if any, as per law. - Decide .....

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. K. Mohanty: This appeal is directed against the impugned order dated 31.12.2013 passed by the Commissioner of Central Excise (Appeals) -Jaipur, wherein the cenvat credit taken by the appellant on the courier service has been allowed by holding that .....

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zing the services of courier agencies for delivery of final products at the customer s premises, the said service will be termed as outward transportation, and in view of the definition of input service contained in Rule 2(l) of the Cenvat Credit Rul .....

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