2012 (11) TMI 195

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....ar, AR, for the Appellant. Shri Manish Jain, Advocate, for the Respondent. [Order]. - During the scrutiny of the records of the respondents, it was noticed that respondents had availed cenvat credit of service tax paid on courier charges during the period from March 2005 to March 2009. Taking a view that such credit is not admissible, since courier service does not have nexus that manufac....

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....val" in place of "from the place of removal". He submits that after March 2008, credit of service tax paid on courier service would not be admissible, since such services were received beyond the place of removal. The learned counsel for the respondents submits that the courier service was used for sending samples to the customers, correspondence with head office and therefore the courier service ....

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.... sending samples to the customers for approval and for communication with their head office to send documents and other correspondences. I am unable to understand how the original adjudicating authority could reach the conclusion that in such a situation courier service does not have nexus with manufacture and the clearance of final product and the service is received beyond the stage of manufactu....