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2015 (12) TMI 950 - CESTAT NEW DELHI

2015 (12) TMI 950 - CESTAT NEW DELHI - 2015 (39) S.T.R. 313 (Tri. - Del.) - 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 in the course of their business of manufacturing of excisable goods. Admittedly, the respondent has availed the service in the course of their business of manufacturing. Ther .....

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Shri Victor Das, AR, for the Respondent. ORDER Revenue is in appeal against 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 not a proper document to avail Cenvat credit as per Rule 9 of Cenvat Credit Rules, 2004. Further, it was also observed that courier service is an activity of post manufacturi .....

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considered the submissions. 3. In this case, the first issue is for denial 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. The classification made by the Revenue is imaginary in the Courier Bill of Entry, an Ordinary Bill of entry or a Special Bill of Entry. It is not in dispute that respondent ha .....

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