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2012 (11) TMI 195 - AT - Central ExciseCenvat credit – input service Held that:- Sending samples to the customers and correspondence with head office from the factory are definitely activities relatable to manufacture and therefore clearly the courier service falls under the definition of category of input services - What is required is nexus with the manufacture and when the service is clearly identifiable to show that the same has not been received after the place of removal, credit cannot be denied
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