TMI Blog2019 (9) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... ce communication/documents and some time samples of Raw Material / Capital Goods for testing, repairs etc. Under the same set of facts this Tribunal has consistently taken a view that the Cenvat Credit in respect of Courier Service is admissible. The case of the appellant is supported by judgments cited by them in the case of MODERN PETROFILS DTY DIV VERSUS C.C.E. S.T. -VADODARA AND ASSOCIATE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided in favor of appellant. - Excise Appeal No. 13098 of 2018 - Final Order No. A/11815/2019 - Dated:- 23-9-2019 - Member (Judicial), Mr. Ramesh Nair For the Appellant : Sh. S. J. Vyas Proxy Advocate. For the Respondent : Sh. Govind Jha, Authorised representative. ORDER RAMESH NAIR The issue involved is that whether the appellant was entitled to Cenvat Credit in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Ors. Vs. CCE 2017 (8) TMI 1217 CESTAT AHMEDABAD 3. Shri Govind Jha Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He further submits that the Commissioner (appeals) confirmed the demand of Cenvat Credit on the ground that whatever material was sent through Courier, there is no proof that the said goods have come back to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the AR there is no proof regarding return of the goods. I find it is not relevant as the issue involved is admissibility of Cenvat on Courier Service. The Courier Service was used in or in relation to manufacture and removal of goods. Therefore, the ground for denial that goods sent by Courier Service did not come back to the factory is not relevant. 6. Accordingly the Cenvat Credit is adm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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