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TMI Blog2016 (2) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... argo Service are registered under the category of courier services. Since the services availed from the courier agency are relating to the business activities of the respondent in terms of the definition of “Input Services”, the service tax paid on such service is eligible for Cenvat Credit. GTA Services and Courier Services are different from each other - It is an admitted fact that the respondents had received such transportation services for speedy disposal of their final products to their customers and admittedly both Safe Express Pvt. Ltd. and Speedage Express Cargo Services are registered under the category of “Courier Service”. Appeal dismissed - decided against Revenue. - DB Central Excise Appeal NO. 9/2016 - - - Dated:- 19-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the judgment in the case of Gujarat Ambuja Cement Vs. CCE Ludhina 2007 (6) STR 249 the officer came to the conclusion that the removal of the final product from the factory premises, so as to clear the factory premises the extended place of removal cannot be read in the words clearance having regard to the context in which it has been used. While holding so to disallow the said amount the adjudicating authority also came to the conclusion that clearance of final product from the place of removal has to be understood in the context of the words used in the section which referred the services used by the manufacturer in relation to the manufacturer and clearance of final products from the place of removal. According to the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by goods transport agency and accepted the contention of the Assessee and directed to drop the proceedings. 5. An appeal was preferred before the Tribunal by the Revenue and the same was dismissed by the CESTAT vide impugned order. 6. The learned counsel for the appellant-Revenue contended that the finding of the Tribunal is perverse and substantial questions of law arise and material facts have been ignored by the Tribunal and the entire controversy has not been dealt with by the Tribunal. He contended that the Assessing Officer had given detailed findings on the issue and according to him Input Service means any service (1) used by a provider of taxable service for providing an output service, or (ii) used by the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led from the courier agency are relating to the business activities of the respondent in terms of the definition of Input Services , the Tribunal in our view was certainly correct in holding that the service tax paid on such service is eligible for Cenvat Credit. In our view the GTA Services and Courier Services are different from each other. As per the Board's Circular No. 341/43/96- TRU dated 31.10.1996, Trade Notice No. 114/96 dated 1.11.96, wherein it has been provided that 12. As regards to the scope of courier agency, the definition is quite elaborate and self explanatory. Moreover, courier agencies are clearly identifiable by virtue of the nature of business performed by them in the matter of delivery of time sensitive do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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