Courier Services for Export of Goods eligible for Cenvat Credit

Matrix Comsee Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the 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, CESTAT hold that the appellant is entitled to avail Cenvat credit on input service namely Courier Services which have been availed by the appellant in t...