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2018 (2) TMI 529 - AT - Central ExciseCENVAT credit - input service - courier service - repair and maintenance of garden service - Held that: - the definition of 'input service' does not exclude courier and, to the extent that, the cost of such service is included in the assessable value of goods, that are dutiable, credit of tax paid on such input service cannot be denied. Compliance with environmental laws would bring the input service within the ambit of production activity - appeal allowed - decided in favor of appellant.
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