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2017 (9) TMI 862 - CESTAT AHMEDABADCENVAT credit - amendment in definition of input service w.e.f. 01.4.2011 - Courier Service - whether the Respondents are eligible to CENVAT credit of the Service Tax paid on Courier Services? - Held that: - though the expression activities relating to business, such as has been deleted, but the illustrative services viz., Accounting, Auditing, Financing, Recruitment and quality control, Coaching/training, Computer Networking, Credit Rating, Share Registry, Legal Services, Security, Business Exhibition etc., even though directly not related to manufacturing activity, being not used inside the factory premises, but continued to remain in the said definition of input service - It cannot be denied that Courier Service involves a host of uses relating to the activity of manufacture and sale of goods. Tribunal in the cases of M/s Lifelong Meditech Ltd. Versus CCE & ST, Gurgaon-II [2016 (7) TMI 468 - CESTAT CHANDIGARH] opined that Service Tax paid on Courier Serves is eligible to Cenvat Credit - Service Tax paid on the Courier Services for various purposes viz., Sending Samples, Documents, finished goods etc., would be eligible to Cenvat Credit before and even after amendment to the definition to the Input Services with effect from 01.4.2011 - appeal dismissed - decided against Revenue.
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