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M/s. Lear Automotive India Pvt. Limited Versus Commissioner of Central Excise & S.T., Vadodara

2016 (1) TMI 343 - CESTAT AHMEDABAD

Cenvat Credit - Courier Agency services used to send finished goods eligible as Input Service or not - the words “from the place of removal” were amended to read as “Up to the place of removal” - Held that:- after 01.04.2008, though the appellant would be eligible for CENVAT credit on the Courier Service used for sending/ receiving documents related to the business, or for movement of inputs and finished goods up to the place of removal, they would not be eligible for credit on Courier Services .....

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and hence credit is eligible. The Tribunal observed that credit can be denied only when the service has been received after the place of removal. Hence this case law is of no avail to the Appellants

Courier Service used by the appellants used for the movement of finished goods after the place of removal - Credit not allowed - Decided against the assessee. - Appeal No. : ST/10254/2015 - ORDER No. A/10007/2016 - Dated:- 1-1-2016 - Mr. P.M. Saleem, Member (Technical) For the Petitioner : .....

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isor etc. and availed services of Courier Agency namely Blue Dart and Professional Courier Agency. Their contention is that the said service of Courier Agency amounts to Input Service and they are eligible to take CENVAT credit of service tax paid on the said service. The learned Counsel takes us through the definition of input service and also relied upon the case laws of CCE, Vapi vs. Parle International Pvt. Limited - 2012 (278) ELT 625 (Tri. Ahmd.). On the other hand, learned Authorised Repr .....

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e Gujarat High Court in the case of CCE, Ahmedabad vs. Cadila Healthcare Limited -2013 (30) STR 3 (Guj.). 3. We find that Rule 2(l) of Cenvat Credit Rules, 2004 reads as follows :- Input service means any service:- (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacturer of final products and clearance of final products from the place of removal, and includes services used in .....

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ts or capital goods and outward transportation up to the place of removal. (emphasis added) This definition was amended with effect from 01.4.2008 to read as follows:- (l) Input service means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal, and includes services used in relati .....

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apital goods and outward transportation up to the place of removal. (emphasis added) We find that input service was defined prior to 01.4.2008 to mean any services used by the manufacturer whether directly or indirectly in or in relation to manufacture of final product and clearance of final product from the place of removal . In view of the said definition, the Courier Services which are utilised for transportation of documents and goods from the place of removal would be covered by the definit .....

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se input service which are used by the manufacturer till the place of removal only as input services. It is observed from the facts of the case, as admitted by the appellant in their own statement before the Commissioner (Appeals), that they utilised the Courier Service for the purpose of movement of inputs and finished goods, in addition to sending/ receiving documents related to the business. Therefore, after 01.04.2008, though the appellant would be eligible for CENVAT credit on the Courier S .....

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