Cenvat credit allowable on courier service used for sell of goods

M/s Groz Beckert Asia Pvt Ltd Vs Commissioner of C.E (Cestat Chandigarh) The appellant is in appeal against the impugned orders, wherein the Cenvat credit availed on courier service has been denied on the ground that the appellant is selling the goods at their factory gate, therefore, for the courier service, they are not entitled to avail the Cenvat credit. 2. The Ld. Counsel for the appellant submits that the appellant is sending the goods through courier and till the goods reach to the buyer’s place, the appellant is the owner of the goods. In case, the buyer refused to take the delivery ...