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Commissioner of Central Excise & S.T., Surat Versus M/s. Miranda Tools

2015 (12) TMI 1168 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Courier Service - whether the Courier Service and Mobile service availed by the manufacturer for the period from April 2008 to June 2011 would be available as input service in terms of Rule 2(l) of Cenvat Credit Rules, 2004, enabling the manufacturer to take credit of service tax paid on such Courier Services and Mobile services - Held that:- Bench of the Tribunal in the case of CCE & Cus. Vapi vs. Apar Industries Limited [2010 (8) TMI 407 - CESTAT, AHMEDABAD ] has held .....

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venue. - Appeal No. ST/13973/2014 [ST/Cross/10101/2015) - Order No. A/11869/2015 - Dated:- 18-12-2015 - Mr. P.M. Saleem, Hon ble Member (Technical) For the Appellant : Shri Lalatendu Patra, Authorised Representative For the Respondent : Shri Vinay Kansara, advocate ORDER Per : Mr. P.M. Saleem The issue involved in the present appeal is whether the Courier Service and Mobile service availed by the manufacturer for the period from April 2008 to June 2011 would be available as input service in term .....

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rvices for dispatch of routine business correspondence to the supplier/ customer/ branch office/ agents office/ marketing office, commercial bills to the customers, original copy of Central Excise invoices, purchase order, quotation. They also send various bills and other related documents to the head office for accounting and internal audit purpose. The courier services are also received for procurement of raw materials, export of the finished goods and for domestic sale. The courier services a .....

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. Further, correspondence with customer before removal of finished goods can also be considered used in or in relation to manufacture. Further, courier services utilised in relation to Auditing/ Accounting/ Financing/ Marketing etc. are eligible for CENVAT credit in terms of the definition of Input Service . All the above referred activities are in relation to business of manufacture of final products and hence credit is certainly admissible on courier services. 5.4 I have considered the process .....

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ufacturers for transportation of finished goods from the place of removal up to the premises of the purchaser is recovered within the definition of Input Service provided in Rule 2(l) of the Cenvat Credit Rules, 2004. MOBILE SERVICE 5.5 In the context of the availment of CENVAT credit on Mobile services, the appellant contended that they took cenvat credit correctly in terms of the definition of Input Service in as much as the mobile phones were provided by the company to its senior executives o .....

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g of materials, manufacture of the finished goods, clearance of finished goods, export of finished goods, marketing of goods manufactured, sales promotion etc. Further, the mobile connections were also in the name of the company and hence the bills were raised by the service providers in the name of the company. And accordingly, the appellant company was paying the amount of bills to the service providers. 5.6 I find and relied upon the case of M/s. J.K. Sugar Limited vs. CCE 2011 (270) ELT 225 .....

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