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TMI Blog2011 (4) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of assessee. Service Tax paid on courier services - As regards courier services the learned Consultant stated that the same was used for sending documents and definitely it is a activity relating to business - Further, there is no clear finding that the courier service was utilized only after removal of the goods - Decided in favour of assessee. and courier services - - E/26/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t.Ltd. as reported in 2008 (12) STR 593 (Tri-Ahmd), wherein the benefit of Service Tax paid on CHA services was held admissible. Learned JDR, on the other hand, relied upon the decision of Tribunal in the case of M/s Ultratech Cement Ltd. as reported in 2007 (6) STR 364 (Tri-Ahmd), in the case of M/s Nirma Ltd. as reported in 2009 (13) STR 64 (Tri-Ahmd) and in the case of M/s Excel Crop Care Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d., the Tribunal took note of the submission of the facts in Para 3 wherein it was stated by the appellant that there was no restriction that the services should be used before removal of the goods. Therefore, in M/s Ultratech Cement Ltd. case also, there was no clear submission that CHA service was rendered before removal. In the present case, the goods were exported on FOB basis and therefore th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s utilized only after removal of the goods. 4. In view of the above, the decision of Hon'ble Mumbai High Court in the case of M/s Ultratech Cement Ltd would be squarely applicable to the facts in this case also. 5. In view of the above, I find that the impugned order has no merits and has to be set aside. Accordingly, the impugned order is set aside and appeal allowed with consequential re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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