TMI Blog2016 (1) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the case law of Parle International Pvt. Limited [2012 (11) TMI 195 - CESTAT, AHMEDABAD]. On perusal of the same, it is observed that in that case the Courier Service was used for sending samples to the customers for approval and for communication with their head office to send documents and other correspondences. The Tribunal held that there is clear nexus with manufacture 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. - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services, and CENVAT credit of service tax paid on Courier Service related to that portion of the service is not eligible. He relied upon the decision of Hon'ble 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 relation to setting up, modernization, renovation or repai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation 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 definition. Hence, the Courier Service utilised by the appellant for the period prior to 01.4.2008 would be input service and they will be eligible for CENVAT credit on the service tax paid on the same. 4. With effect from 01.4.2008, the definition was amended and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service has been received after the place of removal. Hence this case law is of no avail to the Appellants rather they only go to support what we have stated at Para 4 herein above. 6. We further observe that it is not clear from the facts of the case that the amount of service tax paid (and credit taken) on the Courier Service used by the appellants used for the movement of finished goods after the place of removal. Therefore, the adjudicating authority is directed to determine the same and restrict the demand to that extent only. The appellants would not be eligible for CENVAT credit of the said amount. We modify the impugned Order-in-Appeal to the said extent. 7. In view of the above the appeal is disposed by way of remand to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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