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TMI Blog2021 (10) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice - HELD THAT:- On careful reading of definition of Input Service, it is found that only those services which were used for removal of goods from the place of removal not admissible input service - In the present case, the courier service used for dispatch of documents, hence the reasoning of the Revenue is not relevant. Therefore, credit on courier service relates to dispatch of documents be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Courier Service used for dispatch of documents as well as for dispatch of excisable goods as samples. Appeal allowed - decided in favor of appellant. - EXCISE Appeal No. 12901 of 2018 - A/12399/2021 - Dated:- 27-9-2021 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri S. Suryanarayanan, Advocate for the Appellant Shri Dharmendra Kanjani, Superintendent (AR), for the Respondent ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the judgment in the case of Sanghi Industries Limited 2019 (369) ELT 1424 (Tri. Ahmd) , it was held that supply of goods on FOR basis, Cenvat credit on services used for removal of goods, is admissible as GTA service. 3. Shri Dharmendra Kanjani, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e these samples were cleared on payment of duty by issuing sales invoices wherein the condition of sale is on FOR basis and freight is borne by the appellant. He also enclosed sample invoices along with his submissions. 5. In view of this, since the sale is on FOR basis Courier charges are included in the sale price on which excise duty was paid, the appellant is entitled for Cenvat credit as h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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