‘Courier service’ is input service, if ownership of goods remains with sender till delivery

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CESTAT, MUMBAI BENCH

Grindwell Norton Ltd.

v.

Commissioner of Central Excise, Raigad

Order Nos. A/127/2012/SMB/C-IV & S/204/2012/SMB/C-IV

Application No. E/S/986 of 2012

Appeal No. E/702 of 2012

May 25, 2012

 

Courier service’ is input service, if ownership of goods sent remains with sender till delivery to customer & courier charges form part of goods sent

 

The only ground for objection of Cenvat credit is the appellant did not produce the documentary evidence to show that the ownership remained with him till the goods were delivered at the premises of the customer and the courier charges were part of the price charged for the goods. Inasmuch as the appellant has all the necessary documents and want an opportunity to produce the same before the assessing authority, I remand the matter back to the original adjudicating authority to consider the documents to be submitted by the appellant in this regard and thereafter, pass an order as to the eligibility or otherwise of the Cenvat credit. Needless to say the appellant should be given a reasonable opportunity for producing all relevant documents and be heard the matter before final decision is taken. Thus, the appeal is allowed by way of remand. Stay application is also disposed of accordingly.