TMI Blog2017 (9) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ispatched by utilizing the services of Courier and it cannot be said that these are de hors of the activities of manufacturing business - Tribunal in the case of Long Meditech Ltd [2016 (7) TMI 468 - CESTAT CHANDIGARH] opined that credit avail on Service Tax paid on Courier Serves is eligible to Cenvat Credit. CENVAT credit - Rent-a-cab services - Held that: - The credit of the service tax paid on rent-a-cab for the said purpose has been held to be admissible by the Hon’ble Gujarat High Court, in the case of Principal Commissioner vs Essar Oil Ltd [ 2015 (12) TMI 1062 - GUJARAT HIGH COURT] - credit allowed. Appeal allowed - decided in favor of appellant. - E/13511/2014, E/13733/2014 - A/11878-11879/2017 - Dated:- 30-6-2017 - Dr D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outward freight (GTA Service). It is his contention that even after 01.4.2008 interpreting the provision and the Circular issued by the Board, it has been held by this Tribunal that credit on service tax paid on outward freight (GTA Services) for delivery of the goods at the customers premises is eligible to credit. As far as dispatch of documents through 'Courier Service' is concerned, the Ld Advocate had submitted even after amendment to the definition of Input Services with effect from 01.4.2011, the credit on the Service Tax paid on such services is admissible as the said service is integrally connected to the activity of manufacture in as much as sending of the documents relating to sale, advertisement, accounting, etc., are ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce brought into effect from 01.4.2011 has decided the issue in favour of the assessees in the case of Life Long Meditech Ltd Vs CCE ST, Gurgaon - 2016(44)STR. 626 (Tri.Chen) and Sunbeam Generators Pvt Ltd Vs CCE ST, Pondichery - 2016(45) STR. 424 (Tri.Chen) observing that that 'Courier Services' availed for dispatching documents is having nexus with activity of manufacture and hence eligible to credit. On the issue of eligibility of Credit of the service tax paid on rent-a-cab service the Ld. Adv. submits that it is held to be allowable by the Hon ble Gujarat High Court, in the case of Principal Commissioner Vs Essar Oil Ltd - 2016(41)STR. 389 (Guj). 4. Per contra, the Ld AR for the Revenue on the other hand has submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .............. (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sending of samples, machine catalogue etc., are received and dispatched by utilizing the services of Courier and it cannot be said that these are de hors of the activities of manufacturing business. This Tribunal in the cases of Long Meditech Ltd and Sunbeam Generators Pvt Ltd (supra) opined that credit avail on Service Tax paid on 'Courier Serves' is eligible to Cenvat Credit. 8. The appellants had also availed credit on Rent-a-Cab services and used for transport for their employees. The credit of the service tax paid on rent-a-cab for the said purpose has been held to be admissible by the Hon ble Gujarat High Court, in the case of Principal Commissioner Vs Essar Oil Ltd - 2016(41)STR. 389 (Guj). 9. In the result, I a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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