https://www.taxtmi.com/caselaws?id=413037 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, granting the appellant entitlement to Cenvat credit for Courier Service used in dispatching documents and manufacturing samples. The Tribunal held that since the Courier Service was essential for business activities and the manufacturing samples were cleared on FOR basis with excise duty paid, the appellant met the criteria for claiming Cenvat credit. The impugned order denying the credit was set aside, emphasizing the importance of the services in business operations and the clearance of goods on FOR basis in determining eligibility for such credit. en-us Mon, 27 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413037 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, granting the appellant entitlement to Cenvat credit for Courier Service used in dispatching documents and manufacturing samples. The Tribunal held that since the Courier Service was essential for business activities and the manufacturing samples were cleared on FOR basis with excise duty paid, the appellant met the criteria for claiming Cenvat credit. The impugned order denying the credit was set aside, emphasizing the importance of the services in business operations and the clearance of goods on FOR basis in determining eligibility for such credit. Case-Laws Central Excise Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413037