2016 (7) TMI 1171

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..... appellant is in appeal against the impugned order wherein input service credit on the activity of unloading and shifting the goods in the premises of the buyer was sought to be denied by way of impugned order. 2.  The facts of the case are that the appellant is manufacturer of glass/glass items and the same is sold of M/s Maruti Udyog Limited as per the purchase order the appellant is requir .....

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..... equired to supply the goods at the premises of Maruti Udyog Ltd. and unloading charges to be the godown of Maruti Udyog Ltd. given by the appellant. The same has been included in the sale price on the said goods, therefore, unloading from the lorry and shifting in the godown of the Maruti Udyog Ltd. Therefore, the appellant is entitled to input service credit on the said activity. 4.  On the .....

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..... shifting the goods in the godown of M/s Maruti Udyog Ltd. are entitled to input service credit. Therefore, I hold that the appellant has correctly availed cenvat credit on the activity of unloading and shifting of the godown of the goods, therefore, the impugned order deserves no merits hence set aside. The appeal is allowed with consequential relief, if any. (Dictated and pronounced in the open .....

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