TaxTMI 
TaxTMI 
2019 (8) TMI 380
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....ier service' between April 2005 and September 2009 and of Rs. 3,93,971/- on utilising services of 'job workers' for the same period. The denial of CENVAT credit on the former was consequent on the finding that the definition of 'input service' in rule 2(l) of CENVAT Credit Rules, 2004 specifies various activities that are directly or indirectly connected with the manufacture of goods or rendering of services which does not extend to any activity beyond the place of removal. 2. It is the contention of Learned Counsel for appellant that as manufacturers of denim fabric of various specifications, 'courier service' is utilised for despatch of samples to potential customers and that it is the resulting orders that are manufactured. Laying par....
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....dated 29th April 2010 was without jurisdiction as the bar of limitation is an impediment to recovery of taxes for the extended period as the appellant was subject to audit every year. 3. Learned Authorised Representative placed reliance on the definition of 'courier' in section 65(33) of Finance Act, 1994 to demonstrate its substantive connection with transport. It was submitted that, as the samples are removed, on payment of duty by appellant, the place of removal is the factory and not the premises of the consignee; consequently in this dispute which straddles the preamended and post amended versions of rule 2(l) of CENVAT Credit Rules, 2004 the expenditure incurred after removal of the goods excludes the claim for availment of CENVAT ....
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....definition of 'input service' in rule 2(l) of CENVAT Credit Rules, 2004. 5. 'Courier service' was undisputedly, utilised for shipment of samples. Admittedly, the samples themselves are not the finished product and the availment of 'courier service,' even if for dispatch of samples is an expenditure that goes into the value of the final product. Though 'courier services' are utilised for despatch of samples, 'transportation' is an entirely different taxable entry, and the transportation that is referred to in the said definition pertain to tax on transportation of goods by road. There is also no doubt that the disputed CENVAT credit is related to manufacture of the finished goods. Hence, on a plain reading of the provisions of rule 2(l) o....
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....'Therefore, the contention of the Revenue that unless the activity has a direct nexus with the manufacturing of goods in the factory premises, post deletion of the expression activities relating to business, could not entitle the assessee to avail credit on the service tax paid on services, including 'Courier Services' which are not directly connected with the manufacturing activity. It cannot be denied that 'Courier Services' involves a host of uses relating to the activity of manufacture and sale of goods. For example, the documents relating to technical expert's opinion, sample testing report, sending of samples, machine catalogue etc., are received and dispatched by utilising the services of 'Courier' and it cannot be said that these ar....