CENVAT Credit Not Applicable for Courier Services Received Post-Clearance of Goods from Factory Gate.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT credit on courier services - courier service is received after the clearance of goods from the factory gate therefore, the service relates to post clearance of the samples and nothing to do with the manufacture of samples - AT....