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M/s Perfettti Van Meele India Ltd. Versus CCE, Delhi - IV

2016 (7) TMI 632 - CESTAT CHANDIGARH

Input service credit denied on Courier services and record keeping charges service - period of December’ 2013 to November’ 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 appellant are related to the manufacturing activity therefore the appellant has .....

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tled 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 order wherein input service credit has been denied to the appellant for the fol .....

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ntitled 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 record keeping charges, it is the submissions of the Ld. Counsel that the said ser .....

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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 denied cenvat credit to the appellant. He further submits that the record keepin .....

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