2022 (4) TMI 364

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.... period i.e. April 2015 to June 2017, the appellant had availed Cenvat credit on the basis of invoices issued by the M/s DHL Express India Ltd., and M/s Fedex Express Transport and Supply Chain Service. However, during the course of audit, the department objected to the issue of availment of Cenvat credit on the ground that service provider had collected the consignment from the Appellant's factory gate and delivered the goods at the overseas customers, hence, services which were rendered and received by the Appellant are beyond the place of removal and not covered under the definition of "Input Service" as per the definition given under Rule 2(l) of the Cenvat Credit Rules, 2004. Based on the audit report, the Department initiated show cau....

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....n-II - 2016(44)STR626 (Tri. Chan.) (ii) M/s DCM Shiram Ltd. final order No. A/11815/2019 (iii) M/s Inox India Pvt. Ltd. Final Order No. A/11814/2019 (iv) Raymond Uco Denim Pvt. Ltd. 2020 (33) GSTL 207 (Tri.-Mumbai) (v) Sew Eurodrive India Pvt. Ltd. 2021(10) TMI 89- CESTAT (Ahmd.) (vi) Tema India Ltd. 2021 (11) TMI 402- CESTAT (Ahm) (vii) Haldyn Glass Ltd. and Ors 2017(8) TMI 1217-CESTAT (Ahm) (viii) M/s Radical Instrumental 2016 (46) STR 631-CESTAT (Delhi) (ix) Bharat Petroleum Corporation Ltd. 2018 (6) TMI 576 -CESTAT Mumbai (x) Modern Petrofils Dty Div and Associated Power Structure 2017 (9) TMI 206- CESTAT Ahm (xi) Shankar Packag....

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....e limited issue to be decided that whether the Appellant is entitled for cenvat credit on Courier Service. I find that the Appellant claimed that the Courier Service was used for delivery of their export goods from their factory premises to the premises of customers abroad. The impugned service was used by the Appellant for export of goods. In these circumstances, I hold that the appellant is entitled to avail Cenvat credit on input service namely Courier Services which have been availed by the appellant in the course of their business to export of goods. further, I find that in number of cases Tribunal has consistently taken a view that Cenvat Credit in respect of Courier Service is admissible. Some of the Judgments are as below (....