By TIOL News Service

MUMBAI, JULY 24, 2017: IN this appeal filed by the assessee against the o-in-a dated 22.01.2013, the issue is -

"Whether the appellants are eligible to avail cenvat credit on basis of 'Courier Bill of Entry."

The Bench observed -

"3. Learned authority below has made an extensive enquiry both on facts and law and found out in para 10 of her order that in absence of compliance to the law placing normal Bill of Entry, it was difficult for the tax administration to consider admissibility of cenvat credit to the appellant. She has also examined the penalty aspect in para 12 of her order as well as para 15 thereof. Record also reveals that there was extensive examination of the requirement of relevant evidence to consider the claim of appellant."

Concluding that the Commissioner (Appeals) had come to a proper conclusion, both onfacts and law, the impugned order was confirmed and the appeal was dismissed.

In passing: In the case of CCE, Delhi-III vs. Interface Microsystems - 2016-TIOL-34-CESTAT-DEL, the CESTAT held -

" 3. In this case, the first issue is for denial of Cenvat credit on the strength of consolidated Courier Bills of Entry. As per Rule 9 of Cenvat Credit Rules, 2004, Cenvat credit is available on the strength of bill of entry and in the said rules there is no classification of bills of entry. The classification made by the Revenue is imaginary in the Courier Bill of Entry, an Ordinary Bill of entry or a Special Bill of Entry. It is not in dispute that respondent has taken the Cenvat credit on the strength of Courier Bills of Entry. Therefore, I hold that the Courier Bill of Entry is a specified document as per Rule 9 of Cenvat Credit Rules, 2004. Consequently, the respondent has taken the Cenvat credit correctly ."

Also please see CENVAT Credit on Courier Imports - CENVAT Credit Rules Amended

(See 2017-TIOL-2555-CESTAT-MUM)