TMI Blog2019 (2) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... up to the 31.03.2008 is admissible. Cenvat Credit on Courier service from 01.04.2008 onwards - Held that:- Since, Ld. Counsel has made submissions that lower authority has not verified whether the Courier charges is included in the assessable value, the matter needs to be re-considered only on this aspect. Thereafter, to decide the admissibility of the Cenvat Credit on Courier service post on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cannot be denied. Secondly, he submits that even though from 01.04.2008 there is an amendment in the definition that the services for clearance of goods were eligible up to place of removal. The Courier service does not fall under that Courier services is used in the overall manufacturing capacity, therefore the said amendment does not adversely affect the eligibility of the Cenvat Credit on Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Multiflex Pvt. Ltd Vs. CCE ST, Rajkot. Order No. A/12028-12029/2018 Rolex Rings Pvt. Ltd Ors. Vs. CCE ST, Rajkot. Order No. A/12155-12165/2018 VED PMC Ltd 2018 (5) TMI 1454-CESTAT Mumbai GKN Sinter Metals Pvt. Ltd 2018 (1) TMI 469-CESTAT Mumbai 3. Shri. Amit Kumar Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
