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of <h1>Court Allows Appeal for Tax Credits on Courier Services</h1> <h3>M/s Hindalco Industries Ltd. Versus CCE Vapi</h3> M/s Hindalco Industries Ltd. Versus CCE Vapi - 2013 (32) S.T.R. 433 (Tri. - Ahmd.) Issues:1. Demand of input Service Tax credit on courier service2. Imposition of penalty and interestAnalysis:1. The issue in this case revolves around the demand of Rs.98,906/- from the appellants for allegedly wrongly availing input Service Tax credit on courier services between April 2005 to October 2009. The penalty equal to the amount demanded and interest thereon has also been imposed. The counsel for the appellants argued that a similar issue was considered by the Tribunal in the case of Parle International, where it was held that the credit of Service Tax in respect of courier services is admissible. Furthermore, the High Court of Gujarat in Tax Appeal No.433/2010 also took a similar view. In the present case, the appellant used courier services for sending documents to the head office and customers, which are directly related to manufacturing activities. Considering the decisions cited by the counsel and the purpose of using courier services, the judge found it appropriate to not only waive the pre-deposit but also to decide the appeal in favor of the appellant.2. Consequently, the appeal was allowed with consequential relief granted to the appellant. The judgment highlights the importance of considering the specific circumstances and purposes for which services are utilized while determining the admissibility of tax credits. The reliance on previous decisions and legal precedents played a crucial role in shaping the outcome of this case, emphasizing the significance of consistency and coherence in legal interpretations within the realm of taxation and credits.
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