9911796707
TMI Blog2011 (7) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... adhwa: Revenue has filed the present appeal against the order of Commissioner (Appeals), vide which he has allowed the CENVAT Credit in respect of various input services to the respondent. The said input credit stand availed by the respondent in respect of various input services like Courier services, Clearing & Forwarding services, C.A. services, Maintenance and Repair services. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. It is also seen that availability of credit in respect of courier service, clearing & forwarding service is not being disputed by the Revenue. The Tribunal in the case of Cadila Healthcare Ltd. Vs. CCE Ahmedabad 2010 (17) STR 134 (Tri-Ahmd), has held that clearing and forwarding service as also courier service are eligible input services for the purpose of availing credit. As such, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uppression or mis-statement with intent to evade duty on the part of the assessee. No reference having been made to any other evidence, the extended period was not available to the Revenue. If there is no requirement of placing documents on the basis of which credit has been availed, non-placement of documents with Revenue, cannot ipso facto lead to the conclusion that there was malafide on the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
