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2013 (11) TMI 1303 - AT - Service TaxCenvat Credit - Courier service - Whether Cenvat Credit taken with respect to courier services is admissible to the appellant or not - Held that:- examining the facts of the present case in the light Commissioner of Central Excise & Customs v. Parth Poly Wooven Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT] the period is from 01.02.2007 to 30.09.2007, that is before the definition of the term ‘input service' came to be amended with effect from 1.4.2008 and instead of the words ‘clearance of final products from the place of removal' the words "clearance of final products upto the place of removal came to be substituted. Under the circumstances, this case would be squarely covered by the above decision and the courier services availed by the assessee whereby the courier collects the parcel from the factory gate for further transportation would fall within the ambit of the term ‘input service' as defined under rule 2(l) of the Rules - Following decision of Commissioner of Central Excise, Ahmedabad-II vs. Cadila Healthcare Limited [2013 (1) TMI 304 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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