2018 (9) TMI 1122

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..... nt Shri R. Subramaniyan, AC (AR) For the Respondent ORDER Brief facts are that the appellants are manufacturers of Transformer oil, Petroleum jelly and light liquid paraffin and are availing the facility of Cenvat credit on service tax paid on various input services. During the disputed period, they had availed credit of service tax paid on courier services for sending the samples of their p .....

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..... purchase orders from the prospective foreign buyers. The free samples sent to the foreign buyers cannot be considered as export of goods or removal of goods from the factory gate to the customer's premises. The courier services availed by the appellant for sending the sample products was in the nature of marketing / promotion of products and therefore would fall within the inclusive part of the de .....

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..... goods, which involves sale of excisable goods. It is more akin to sales promotion or marketing or advertisement of the product which has been sent to the prospective foreign buyer. The same would fall within the inclusive part of the definition. Thus I find that the disallowance of credit alleging that these are outward transportation services involving removal of finished goods upto the buyers p .....

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