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Commissioner of Central Excise, Customs and Service Tax Versus M/s Unique Pharmaceuticals Laboratories

CENVAT credit - amendment in definition of input service w.e.f. 01.4.2011 - Courier Service - whether the Respondents are eligible to CENVAT credit of the Service Tax paid on Courier Services? - Held that: - though the expression activities relating to business, such as has been deleted, but the illustrative services viz., Accounting, Auditing, Financing, Recruitment and quality control, Coaching/training, Computer Networking, Credit Rating, Share Registry, Legal Services, Security, Business Exh .....

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t Credit - Service Tax paid on the Courier Services for various purposes viz., Sending Samples, Documents, finished goods etc., would be eligible to Cenvat Credit before and even after amendment to the definition to the Input Services with effect from 01.4.2011 - appeal dismissed - decided against Revenue. - Appeal No. E/13003/2014, Application No. E/CROSS/16500/2014 - ORDER No. A/12312 / 2017 - Dated:- 30-6-2017 - Dr D.M. Misra, Hon'ble Member ( Judicial ) For the Applicant : Shri Sameer Ch .....

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he Ld Advocate for the Respondent submitted that the Respondents are manufacturer of excisable goods and the Courier Service has been used by them in or in relation to sending/receiving of the samples , documents, and finished goods . It is his contention that for the period prior to 01.4.2011 credit of service tax paid on Courier Services in dispatching finished goods has been held to be admissible by the Hon ble Gujarat High Court in the case of Cadila Healthcare Ltd 2013(30)STR.3 (Guj.). In h .....

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ht (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, accountin .....

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submitted that even though the expression of activities relating to business has been deleted in the amended Rule, however, the other activities viz., Advertisement, Sales Promotion, Market Research, Accounting, Audit, Financing, Recruitment, Coaching and Training, Computer Net-working, Credit Rating, Share Registry, Security, Business Exhibition, Legal Service etc., continued to remain in the domain of Input Services . These services are definitely used outside the factory premises in furthera .....

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ice 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. 4. The Ld AR for the Revenue on the other hand has submitted that after deletion of expression .....

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igible to CENVAT credit of the Service Tax paid on Courier Services . The present Respondent is a manufacturer of excisable goods and utilized the Courier Services in sending the Samples, Documents and Finished Goods to their customers. Revenue has not seriously disputed admissibility of Cenvat Credit on the Courier Services for the period prior to 01.4.2011. It is their contention that after amendment to the definition of Input Service prescribed at Rule 2(l) of CCR,2004 with effect from 01.4.2 .....

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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 t .....

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