9. 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.
2. In their written submission, the appellant has submitted that the present issue relates to admissibility of Cenvat credit of the service tax paid on Courier Service used for despatch of documents. It is submitted that the issue has been considered by this Tribunal in the case of Haldyn Glass Ltd & Ors. Vs. C.C.E & S.T.-Vadodara-ii vide Final Order No. A/11924-11951/2017 dt. 30.06.2017. Accordingly, following the aforesaid judgement, the impugned order is set-aside, and the appeal is allowed.
3. Ld. Advocate, Sh. S.J. Vyas, for the appellant submits that the issue is covered by the judgment of this Tribunal in the case of Haldyn Glass Ltd. & Ors. Vs CCE 2017 (8) TMI 1217-CESTAT(AMD).