Cenvat Credit available on Courier charges for samples sent free of cost to prospective buyers

Raj Petro Specialities Pvt. Ltd Vs. Principal Commissioner of GST & Central Excise (CESTAT Chennai) The samples have been sent free of cost to the prospective buyers. It cannot be said to be removal of finished goods, which involves sale of excisable goods. It is more akin to sales promotion or marketing or advertisement of the product which has been sent to the prospective foreign buyer. The same would fall within the inclusive part of the definition. Thus I find that the disallowance of credit on Courier services alleging that these are outward transportation services involving removal o...