2017 (11) TMI 1511

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..... redit of services received as security services, courier services and repair and maintenance service availed by them. 2. Ld. Counsel for the appellants argued that they are manufacturing expensive products and therefore in order to deliver such goods safely to the clients, they have to employ service of security agency, in the shape of armed guards, to accompany the goods to the premises of the b .....

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..... nd maintenance for the purpose of office furniture in respect of office located within the factory premises have been denied. He argued that repair and maintenance service is essential and cenvat credit should not be denied. 4. Ld. AR relies on the impugned order. 5. I have gone through the rival submissions. I find that the appellants have claimed that they are delivering the product at the pre .....

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..... n that the said decision was passed in respect of security service provided for transport of export goods to the port of export. The revenue has acknowledged that for the purpose of export port of export would be the place of removal and In these circumstances, credit has been allowed. In the instant case, the goods are not intended for export and therefore the said decision is not applicable to t .....

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..... availed in respect of procurements of inputs and was in respect of service provider. Relying on the aforesaid decision, credit so far as it relates to courier service availed for documentation purpose is allowed. In so far as courier service used for procurement of inputs would be allowed. So far as it relates to clearance of finished goods the credit would not be admissible. 7. The next issue re .....

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..... hat their contradictory stand. In these circumstances, I do not find any merit in the contention of the appellants that it is an issue of interpretation. In view of above, appeal is allowed in respect of courier services relating to documentation and receipt of inputs. The appeal is also allowed in respect of credit of repair and maintenance service used in the factory premises. 9. The appeal is .....

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