Case Law Details
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 the course of their business to export of goods.
As regard the judgement of Hon’ble Supreme Court in the case of M/s Ultra Tech Cement Ltd. (supra) relies upon by the Ld. Commissioner (Appeals), we find that The Ultra Tech Cement (Supra) decision is about admissibility of Cenvat Credit on GTA services, whereas in present matter dispute is related to admissibility of Cenvat Credit of Courier Service which were used for export of goods. Hence ratio of said judgment is not applicable in the present matter.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
This appeal is directed against Order-In-Appeal No.VAD-EXCUS-001-APP-06-2019-20 dtd. 10.04.20219 passed by the Commissioner (Appeals) GST & Central Excise, Vadodara, wherein Ld. Commissioner disallowed the Cenvat Credit on Courier Services.
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