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2015 (11) TMI 779 - CESTAT NEW DELHI

2015 (11) TMI 779 - CESTAT NEW DELHI - TMI - CENVAT Credit - Various output service - Held that:- Assessee is a manufacturer of microscopes and accessories and was sending finished products to its buyers, domestic as well as overseas through courier services and the assesee availed cenvat credit paid on such courier charges and utilized the same for payment of service tax on its output services like GTA, Repair &. Maintenance and Erection, Commissioning or Installation services for which the app .....

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the Cenvat Credit Rules, 2004. This decision therefore covers the issue in favour of the assessee in so far as the assessee availed cenvat credit on courier services for its export as well as domestic sales. In so far as availment of service tax credit incurred on courier charges for remittance of service tax on the assessee's output services of Maintenance, or Repair and Erection, Commissioning or Installation services, for the reasons alike, since the courier and Goods Transport Agency servic .....

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ated 14.6.2011 passed by the Assistant Commissioner, Central Excise Division, Ambala City was rejected. 2. Audit of the record of the assessee revealed that the appellant availed cenvat credit on courier service which was used for excisable goods as well as rendition of output services, of Repair & Maintenance and Erection Commission and Installation. Alleging that courier services were not input services for the appellant's final product or for output services, namely Erection, Commissi .....

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ssee is a manufacturer of microscopes and accessories and was sending finished products to its buyers, domestic as well as overseas through courier services and the assesee availed cenvat credit paid on such courier charges and utilized the same for payment of service tax on its output services like GTA, Repair &. Maintenance and Erection, Commissioning or Installation services for which the appellant was also registered under provisions of the Finance Act, 1994. Courier services were utiliz .....

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