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COMMISSIONER OF C. EX., DELHI-III Versus INTERFACE MICROSYSTEMS

2015 (12) TMI 950 - CESTAT NEW DELHI

Denial of Cenvat credit - Courier Service - consolidated Courier Bills of Entry - Denial of credit on the ground that it is post manufacturing activity - Held that:- Cenvat credit on the input services is available if the same is availed by assessee .....

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on courier service. - For repair of fax machine, security service and insurance of Omni Van, all these have been used by the respondent in the course of their business in manufacturing. Therefore, I hold that they are entitled to Cenvat credit - Deci .....

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the impugned order. 2. The facts of the case are that respondent is a manufacturer of Electronic Apparatus for switching Vehicles. They are procuring inputs and filing courier bills of entry. Revenue is of the view that courier bill of entry is .....

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It was also sought to be denied input service credit on repair and maintenance for security service, insurance and repairs of fax machine. The adjudicating authority denied the Cenvat credit. Consequently, the demand was confirmed along with interes .....

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ial of Cenvat credit on the strength of consolidated Courier Bills of Entry. As per Rule 9 of Cenvat Credit Rules, 2004, Cenvat credit is available on the strength of bill of entry and in the said rules there is no classification of bills of entry. T .....

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re, I hold that the Courier Bill of Entry is a specified document as per Rule 9 of Cenvat Credit Rules, 2004. Consequently, the respondent has taken the Cenvat credit correctly. 4. Cenvat credit was sought to be denied by the Revenue on courier .....

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