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2018 (4) TMI 1605 - AT - Central ExciseCENVAT Credit - input service - ‘Courier Services’ used for samples sending and documents to the customers - Held that:- ‘Courier Service’ which has been used for sending documents, samples, etc. is held to be an ‘input service’ as defined under Rule 2(l) of CCR, 2004, by this Tribunal in the case of m/s Haldyn Glass Ltd vs. CCE & ST Vadodara-I [2017 (8) TMI 1217 - CESTAT AHMEDABAD] - credit allowed - appeal allowed - decided in favor of appellant.
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