Custom, Excise & Service Tax Tribunal
M/S Avi Global Plast Pvt. Ltd vs C.C.E. & S.T. Daman on 7 March, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/10121/2018-SM [Arising out of CCESA-SRT-APPEALS-PS-10-14-2017-18 dated 22.09.2017 passed by the Commissioner (Appeals), Surat-I] M/s Avi Global Plast Pvt. Ltd. Appellant Vs C.C.E. & S.T. Daman Respondent
Represented by:
For Appellant: Mr. Mihir Gandhi (Advocate) For Respondent: Mr. S.N. Gohil (A.R.) CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/Decision:07.03.2018 Final Order No. A / 10452 /2018 Per: Dr. D.M. Misra Heard both the sides.
2. This is appeal filed against order-in-appeal No. CCESA-SRT-APPEALS-PS-10-14-2017-18 passed by Commissioner (Appeals) Surat-I. The short issue involved in the present appeal is: whether the appellant are eligible to avail cenvat credit of service tax paid on Courier Service which are used for sending documents, samples, finished goods etc. during the disputed period.
3. I find that the Courier service on which service tax was paid used for sending documents, samples, finished goods, etc. It 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 & S.T. Vadodara I, Final Order No. A/11924-11951/2017 dated 30.06.2017) and the service tax paid on such service is 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 appeals is allowed with consequential relief, if any, as per law.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Neha 2 | Page E/10121/2018-SM