2012 (11) TMI 698

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..... peal and stay application are directed against order-in-appeal No. No.US/120/RGD/2012 dated 24/02/2012 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s.Grindwell Norton Ltd., supplied samples to the customers through courier and they claimed Canvat credit of the service tax paid on courier service. The credit was denied on the ground that the appellant did not pro .....

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..... dered the rival submissions. As the issue lies in a very narrow compass, I take up the appeal itself for disposal after granting stay against the dues adjudged. 6. The only ground for objection of Cenvat credit is the appellant did not produce the documentary evidence to show that the ownership remained with him till the goods were delivered at the premises of the customer and the courier charges .....

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