2018 (3) TMI 749

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kumar, Asst. Commr (AR), for respondent Per: CJ Mathew M/s General Motors India Pvt Ltd, aggrieved by order-in-appeal no. PUN-EXCUS-001-APP-0049-15-16 dated 6th August 2015 of Commissioner of Central Excise (Appeals), Pune I which has upheld the order of the adjudicating authority confirming demand of Rs. 27,62,926/- attributed to recovery of courier charges from the supplier of goods that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;      XXXXXX Provided also that if any payment or part thereof, made towards an input service is refunded or a credit note is received by the manufacturer or the service provider who has taken credit on such input service, he shall pay an amount equal to the CENVAT credit availed in respect of the amount so refunded or credited:     ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n a debit note, arising from contractual liability, be considered to be a credit note relating to rending of a service. The inclusion of courier service charges in the said debit note does not in any way detract from the provision of service by the courier to the vendor of the goods. The appellant is not the recipient of courier service referred to in the debit note and has not taken the credit of....