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2016 (7) TMI 632 - CESTAT CHANDIGARH

2016 (7) TMI 632 - CESTAT CHANDIGARH - 2016 (44) S.T.R. 624 (Tri. - Chan.) - Input service credit denied on Courier services and record keeping charges service - period of Decemberí 2013 to Novemberí 2014 - Held that:- The appellant has explained the uses of courier services for procurement for small engineering items, raw material, testing equipment. As the usage has not been contravened by tangible evidence by the revenue. In that circumstances the courier services have been availed by the app .....

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of cenvat credit Rules, 2004. Therefore, the record keeping charges are entitled as input service in the facts and circumstances of the case. Therefore, cenvat credit to the appellant on record keeping charges allowed - Decided in favour of assessee. - E/54208/2015-SM - Final Order No. 60010/2016 - Dated:- 5-5-2016 - Mr. Ashok Jindal, Member (Judicial) Ms. Krati Somani, Advocate, for appellant Shri Harvinder Singh A.R., for the respondent ORDER The appellant is in appeal against the impugned or .....

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d raw materials/Freight (GTA), IT Services etc. therefore, the appellant is entitled to avail cenvat credit on courier charges paid by them, as these are directly or indirectly relating to the manufacturing activity of the appellant. She also submits that for the earlier period, post 2011, the adjudicating authority has already allowed cenvat credit on courier services and the said order has been accepted by the revenue, therefore, the cenvat credit cannot be denied. 3. For the services on recor .....

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which has been allowed by the adjudicating authority for the earlier period. In that circumstances, they are entitled to avail cenvat credit on service tax paid on this services. 4. On the other hand, the Ld. AR opposed the contention of the Ld. Counsel and submits that the courier services, the adjudicating authority have considered the submissions of the appellant hold that courier services have no nexus with the manufacturing activity. Therefore, the Ld. Adjudicating Authority has rightly den .....

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