2018 (9) TMI 1122

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..... ion of finished goods from factory gate to the customer’s premises and therefore is not eligible for credit. Held that:- The samples have been sent free of cost to the prospective buyers. It cannot be said to be removal of finished 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 .....

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..... of the view that these are export of goods as the courier services is akin to outward transportation of finished goods from factory gate to the customer s premises and therefore is not eligible for credit. 2. Show Cause Notice was issued proposing to disallow the credit for the periods from January 2012 to December 2014, January 2015 to March 2015 and April 2015 to March 2016. After due proces .....

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..... 4. The Ld.AR, Sh.R.Subramaniyan supported the findings in the impugned order. He submitted that the appellant has sent the finished products to their prospective foreign buyers free of charge. Since the finished products were sent upto the customer s premises, the services availed for outward transportation by courier is not eligible for credit. 5. Heard both sides. 6. The counsel for appel .....

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