Custom, Excise & Service Tax Tribunal
Shankar Packaging Ltd vs C.C.E. & S.T.- Vadodara-I on 27 April, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/10745/2018-SM [Arising out of OIA NO. VAD-EXCUS-001-APP-711-2017-18 dated 11.12.2017 passed by the Commissioner of Central Excise- Vadodara] Shankar Packaging Ltd Appellant Vs C.C.E. & S.T.- Vadodara-i Respondent
Represented by:
For Appellant: Shri Paritosh Gupta (Advocate) For Respondent: Mr. Gobind Jha (AR) CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/Decision:27.04.2018 Final Order No. A / 10889 /2018 Per: D.M. Misra Heard both the sides.
2. This is an appeal filed against Order In Appeal NO. VAD-EXCUS-001-APP-711-2017-18 passed by the Commissioner of Central Excise (Vadodara).
3. The short issue involved in the present case is whether the appellant are entitled to credit of service paid on Courier Services used for samples sending and documents to the customers.
4. Ld. Advocate for the appellant submits that issue covered in their own case vide Order No. A/13127/13129/2017 dated 06/10/2017.
5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals).
6. I find that Courier Service which has been used for sending documents, samples, etc. is held to be an input service as defined under Rule 2(l) of CCR, 2004, by this Tribunal in the case of m/s Hylden Glass Ltd vs. CCE & ST Vadodara-I, Final order No. A/11924-11951/2017 dated 30/06/2017) and the service tax paid on such service accordingly held to be eligible to CENVAT credit. In view of the aforesaid judgment, I do not find merit in the impugned order, consequently the same is set aside and the appeal is allowed with consequential relief, if any, as per law.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Seema ??
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2E/10745/2018-SM