‘Courier service’ is input service, if ownership of goods remains with sender till delivery

CESTAT, MUMBAI BENCH Grindwell Norton Ltd. versus Commissioner of Central Excise, Raigad Order Nos. A/127/2012/SMB/C-IV & S/204/2012/SMB/C-IV Application No. E/S/986 of 2012 Appeal No. E/702 of 2012 May 25, 2012 ORDER 1. This appeal and stay application are directed against order-in-appeal No. No.US/120/RGD/2012 dated 24/02/2012 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s. Grindwell Norton Ltd., supplied samples to the customers through courier and they claimed Canvat credit of the service tax paid on courier service. The credit was de...