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TMI Blog2017 (11) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise, Delhi-II [2015 (11) TMI 779 - CESTAT NEW DELHI] - In so far as courier service used for procurement of inputs would be allowed. reliance placed in the case of M/s Perfettti Van Meele India Ltd. Versus CCE, Delhi - IV [2016 (7) TMI 632 - CESTAT CHANDIGARH] - So far as it relates to clearance of finished goods the credit would not be admissible. Repair and maintenance service availed for the purpose of repair of office furniture - Held that: - it is apparent that the law on the issue is very clear and there is no scope of interpretation. The appellants have themselves been not including freight and insurance in the assessable value and also claiming that the place of removal is the buyer’s premises, itself show that their co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyers. He argued that cenvat credit of the said service has been denied on the ground that the said services are not related to the manufacture and clearance of goods. He further argued that the repair and 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 premises of the buyer and therefore the place of removal should be treated as the buyer s premises and the credit of the security service should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 2011 (23) STR J194. (ii) Indo Shell Mould Ltd. - 2016 (43) STR 307 (iii) Hindalco Ltd. - 2013 (32) STR 433 (iv) Radical Instrument - 2016 (46) STR 631 (v) Perfetti Van - 2016 (44) STR 624 It is seen that the decision in the case of (i) to (iv) above is only in respect of courier service availed in respect of documents. Sr. No. (v) relates to courier service 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 cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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