B.S.V.Murthy, J. - (1.)THE issue involved in these appeals is whether the Appellant is eligible for credit of Service Tax paid on courier service in respect of goods issued by them to the customers and for sending samples. Since the issue is covered by various decisions of the Tribunal, with the consent of both the sides, the pre -deposit is waived and the appeals themselves are taken up for final disposal. After hearing both sides, I find that in the following decisions, a view has been taken that credit of Service Tax paid on courier services used for sending goods, samples etc is admissible.
(i). Vapi Vs Apar Industries Ltd. : 2010 (20) STR 624 (Ti -Ahmd) upheld by Hon'ble High Court of Gujarat, 2011 (23) STR J194 (Guj.)

(ii). Cadila Healthcare Ltd Vs CCE Ahmedabad : 2010 (17) STR 134 (Tri -Ahmd)

(iii). CCE Hyderabad Vs Deloitte Tax Services India Pvt. Ltd. : 2008 (11) STR 266 (Tri -Bang)

(iv). CCE Guntur Vs CCL Products (India) Ltd : 2009 (16) STR 305 (Tri -Bang)

(v). Givaudan Flavours (India) Pvt.Ltd. Vs CCE Daman : 2009 (15) STR 433 (Tri -Ahmd)

(vi). Metro Shoes Pvt.Ltd. Vs CCE Mumbai : 2008 (10) STR 382 (Tri -Mumbai)

(vii). Continental Foundation Jt.Venture Vs CCE Chandigarh : 2007 (216) ELT 177 (SC)

Since the issue is covered by the Tribunal's decisions cited above, holding that the Appellant is eligible for credit of Service Tax, the impugned order is set aside and the appeals allowed with consequential relief to the Appellant.