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Appellate Tribunal Allows Cenvat Credit for Export Courier Service Tax The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the Appellant regarding the eligibility to avail cenvat credit for service tax paid on courier ...
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Appellate Tribunal Allows Cenvat Credit for Export Courier Service Tax
The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the Appellant regarding the eligibility to avail cenvat credit for service tax paid on courier services used for exporting goods. The Tribunal held that the Appellant was entitled to avail the cenvat credit, overturning the previous order that denied the credit. The decision was based on established legal precedents, including previous cases where it was determined that such credit is permissible. The Tribunal set aside the impugned order and granted the Appellant the right to claim the cenvat credit for the service tax paid on courier services for exporting goods.
Issues: Eligibility to avail cenvat credit of service tax paid on courier service for export of goods.
In the judgment delivered by Mr. M.V. Ravindran of the Appellate Tribunal CESTAT Ahmedabad, the issue at hand was the eligibility of the Appellant to avail cenvat credit of service tax paid on courier services used for exporting goods. The Tribunal noted that this issue had been previously addressed in several cases, including Haldyn Glass Ltd. and others Vs. C.C.E. & S.T., Vadodara, Modern Petrofils Dty Div. Vs. C.C.E. & S.T., Vadodara, UCAL Fuel Systems Ltd. Vs. C.C.E., Puducherry, P.S. Auto Pvt. Ltd. Vs. C.C.E., Mumbai-III, and Kemwell Biopharma Pvt. Ltd. Vs. C.C.E. & S.T., LTU - Bangalore. The Tribunal highlighted that in all these cases, it was established that cenvat credit for service tax paid on courier services for export of goods is indeed eligible to be availed.
Upon reviewing the records and considering the precedents set by the Tribunal in previous cases, Mr. M.V. Ravindran concluded that the impugned order, which denied the Appellant the cenvat credit, was not in line with the established legal position. Therefore, the Tribunal held that the impugned order was liable to be set aside. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting the Appellant the right to avail the cenvat credit for the service tax paid on courier services used for exporting goods.
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