TMI Blog2017 (10) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... diting, Financing, Recruitment and quality control, Coaching/training, Computer Networking, Credit Rating, Share Registry, Legal Services, Security, Business Exhibition etc., even though directly not related to manufacturing activity, being not used inside the factory premises, but continued to remain in the said definition of input service. Needless to mention that these services are even though not directly linked to the manufacturing activity in the factory premises of the assessee but connected or related to the business of manufacturing activity which also involve marketing/sale of the manufactured goods - credit allowed. CENVAT credit - CHA service - C&F Services - Held that: - The appellants’ had also availed credit of the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issible by the Hon ble Gujarat High Court in the case of Cadila Healthcare Ltd - 2013(30) STR. 3 (Guj.). In holding that Cenvat Credit of the service tax paid on Courier Service is admissible, their Lordship applied the principle laid down for interpretation of the definition of input service prescribed at rule 2(l) of CCR, 2004 in the context of admissibility of credit relating to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier service does not fall under the negative list of the services excluded from the scope of the amended definition of input service. Therefore, courier service cannot be said to be fall outside the scope of the definition of input service w.e.f. 01.4.2011. 3. The Ld Advocate further submitted that the Tribunal interpreting the scope of the amended definition of Input Service 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, consequent to the deletion of the expression activities relating to business, such as the Courier Services would fall outside the scope of the definition of Input Services and hence not eligible to credit. The amended Rule with effect from01.04.2011 reads as follows : (l) input service means any service, - (i) .. (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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on services, including Courier Services which are not directly connected with the manufacturing activity. It cannot be denied that Courier Service involves a host of uses relating to the activity of manufacture and sale of goods. For example, the documents relating to technical expert s opinion, sample testing report, 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 avai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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