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TMI Blog2012 (9) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ity along with interest and penalties have been imposed on the appellant on the ground that the appellant has availed the cenvat credit of courier services and the said services are not eligible to be availed as cenvat credit by them. 3. After hearing both sides for some time on the stay petition, we find that the appeal itself could be dispose of at this juncture, accordingly, after allowing the application for the waiver of the pre-deposit of the amounts involved, we take up the appeal itself for disposal. 4. Ld. C.A. submits that both the lower authorities have held against the appellant only on the ground that the appellant has utilised the services of courier for dispatch of their finished goods and has availed the cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the customer and courier company. Accordingly, in terms of Board's Circular No.97/8/2007-ST dated 23.08.97 they are eligible for Cenvat Credit of service tax paid on courier services. In support of their claim of credit amounting to Rs.12,14,192/-, the appellant before this appellate authority have produced only one invoice bearing No.9-647-4l719 dated 07.07.2010 raised by the courier company viz. Federal Express (India) Private Ltd. involving Service Tax amounting to Rs.29/- in relation to one consignment of empty glass bottles, perfume bottles send to D. Siva Trading Ltd., Bangkok and none whatsoever before the original adjudicating authority. Thus the appellant by not producing sufficient documentary evidence before the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be erroneous in as much as the documents indicate that the appellant had utilised the services of courier for sending the samples to their overseas customers for approval. We find strong force in the contentions raised by the ld. C.A. The various decisions which have been cited by the ld. C.A. indicate to support his proposition. 9. In view of the above holding that if the services which are received by the appellant from the courier is for dispatch of samples for approval of their customers, the said credit on such services is eligible to the appellant, we find it necessary to remit the matter back to the adjudicating authority only to verify the factual detail as to whether the credit availed by the appellant of the service tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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