2012 (10) TMI 731 - AT - Central Excise

Waiver of pre-deposit - cenvat credit has been disallowed on courier service Held that - Sending documents/invoices to various customers, other plants, offices is definitely relatable to manufacture and therefore credit is admissible

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal seeking waiver of pre-deposit of cenvat credit denied on service tax paid for courier service. The credit was disallowed initially, but it was found admissible as sending documents/invoices is relatable to manufacture. The appeal was allowed based on precedent decisions, providing relief to the appellants.