Whether amount paid for Internet Service and Courier Charges are eligible as Input Services for the purpose of Cenvat Credit

Honorable Tribunal in a matter reported in 2007 -TMI - 1737 - CESTAT,NEW DELHI has held that the benefit of Cenvat Credit on the following services can not be denied to the assessee:

-    Internet Services

-    Courier Services

In the instant case, internet services were being used by the Factory situated at different location but the bill was being paid through the head office. Honorable tribunal has further held that the credit on such bill is allowed at factory since the services being used at factory is mentioned in the Invoice.