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2015 (10) TMI 1210 - AT - Central ExciseDenial of CENVAT Credit - Courier Service - Held that:- It an admitted fact on record that the appellant had received the courier services for speedy delivery of the final product to their customers after clearance from the factory. The service providers are registered under the category of ‘courier service’. Since the services availed from the courier agency are relating to the business activities of the appellant, in terms of the definition of input service, service tax paid on such taxable service is eligible for cenvat benefit. Therefore, I do not find any infirmity in the impugned order, and as such, the appeal filed by the Revenue appellant is dismissed. The Respondent is eligible for consequential relief, if any, as per law. - Decided against Revenue.
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