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2010 (8) TMI 407 - AT - Service TaxCenvat credit of service tax paid for courier services - availed by them during the period November 2004 to June 2008, is under dispute - The courier services are used by the respondents for placing order, filing quotation for procurement as well as marketing, dispatch instructions, issuing cheque for procurement, sending stock transfer documents to depots, receiving dispatch instructions from marketing/depots/Head office etc. - Held that: - services have been used in relation to all kinds of activities which have been said to used in relation to manufacture of final product and clearance of final product as well as business activities, as defined in the definition of input services - appeal filed by the Revenue is rejected
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