TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellant entitled to credit for service tax paid on 'Courier Services' as input services</h1> The Tribunal held that the appellant was entitled to credit for service tax paid on 'Courier Services' used for sending samples and documents to ... CENVAT Credit - input service - ‘Courier Services’ used for samples sending and documents to the customers - Held that:- ‘Courier Service’ which has been used for sending documents, samples, etc. is held to be an ‘input service’ as defined under Rule 2(l) of CCR, 2004, by this Tribunal in the case of m/s Haldyn Glass Ltd vs. CCE & ST Vadodara-I [2017 (8) TMI 1217 - CESTAT AHMEDABAD] - credit allowed - appeal allowed - decided in favor of appellant. Issues:Entitlement to credit of service tax paid on 'Courier Services' used for sending samples and documents to customers.Analysis:The appeal was filed against the Order In Appeal passed by the Commissioner of Central Excise (Vadodara). The central issue revolved around whether the appellant was entitled to credit of service tax paid on 'Courier Services' utilized for sending samples and documents to customers. The appellant's advocate referenced a prior order in their favor to support their case. On the other hand, the Revenue's representative reiterated the Commissioner (Appeals) findings.The Tribunal examined the nature of 'Courier Services' used for sending documents and samples and concluded that such services qualify as 'input services' as per Rule 2(l) of CCR, 2004. This determination was supported by a previous judgment in the case of m/s Hylden Glass Ltd vs. CCE & ST Vadodara-I. The Tribunal held that the service tax paid on such 'Courier Services' is eligible for CENVAT credit. Consequently, the impugned order was deemed without merit and set aside. The appeal was allowed, with any consequential relief to be provided as per the law.In conclusion, the Tribunal's decision was based on the interpretation of 'Courier Services' as 'input services' under the relevant rules, supported by a precedent judgment. The ruling favored the appellant's entitlement to credit for service tax paid on such services, leading to the setting aside of the initial order and allowing the appeal with appropriate relief.
TaxTMI 
TaxTMI 
