2012 (9) TMI 459

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellate authority as the service tax liability along with interest and penalties have been imposed on the appellant on the ground that the appellant has availed the cenvat credit of courier services and the said services are not eligible to be availed as cenvat credit by them.   3. After hearing both sides for some time on the stay petition, we find that the appeal itself could be dispose of at this juncture, accordingly, after allowing the application for the waiver of the pre-deposit of the amounts involved, we take up the appeal itself for disposal.   4. Ld. C.A. submits that both the lower authorities have held against the appellant only on the ground that the appellant has utilised the services of courier for dispatch of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unt from the courier company as there is no contract between the customer and courier company. Accordingly, in terms of Board's Circular No.97/8/2007-ST dated 23.08.97 they are eligible for Cenvat Credit of service tax paid on courier services. In support of their claim of credit amounting to Rs.12,14,192/-, the appellant before this appellate authority have produced only one invoice bearing No.9-647-4l719 dated 07.07.2010 raised by the courier company viz. Federal Express (India) Private Ltd. involving Service Tax amounting to Rs.29/- in relation to one consignment of empty glass bottles, perfume bottles send to D. Siva Trading Ltd., Bangkok and none whatsoever before the original adjudicating authority. Thus the appellant by not producing....