TMI Blog2022 (11) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 1217 - CESTAT AHMEDABAD] has considered the issue after taking into account the 2011 amendment and came to the conclusion that the assesses are entitle for the cenvat credit on courier services. The appellant are entitled for CENVAT credit on courier service - Appeal allowed - decided in favor of appellant. - Excise Appeal No.10696 of 2020-SM - Final Order No. A/11234 /2022 - Dated:- 14-10-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri. S J Vyas, Advocate for the Appellant Shri Vijay G. Iyengar, Superintendent (AR) for the Respondent ORDER The issue involved is that whether the appellant is entitle for Cenvat credit in respect of courier service particularly for the period after 2011 amendment in the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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(1) of CCR,2004 with effect from 01.4.2011, that 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 : (I) input service means any service,- (i) .. (ii) used by the manufacturer, whether directly or indirectly, in or in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich also involve marketing/sale of the manufactured goods. Therefore, the contention of the Revenue that unless the activity has a direct nexus with the manufacturing of goods in the factory premises, post deletion of the expression activities relating to business, could not entitle the assessee to avail credit on the Service Tax paid 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 dispatch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of Input Service prescribed at Rule 2(1) of CCR,2004 with effect from 01.4.2011, that 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 : (1) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties relating to business, could not entitle the assessee to avail credit on the Service Tax paid 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 ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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