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2011 (8) TMI 542 - AT - Service TaxCenvat credit - credit denied on the ground that courier service is not an input service - Inputs service definition provides that credit is available in respect of input services for activities relating to business - In view of the wide definition of input service in the inclusive part of definition and also in view of the decisions cited by the learned consultant which are squarely applicable to the facts of this case and which have been rendered in respect of courier service only, appellant is eligible for the cenvat credit. - It is also to be taken note of that courier service is being used by the appellant for sending documents, cheques and demand drafts etc. and not for despatch of final products.
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