TMI Blog2011 (8) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of input service in the inclusive part of definition and also in view of the decisions cited by the learned consultant which are squarely applicable to the facts of this case and which have been rendered in respect of courier service only, appellant is eligible for the cenvat credit. - It is also to be taken note of that courier service is being used by the appellant for sending document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of this Tribunal in the case of Cadila Healthcare Limited vs. CCE Ahmedabad 2010 (17) STR 134 (Tri. Ahmd.) and in the case of M/s. Meghachem Industries in the appeal No. E/26 of 2010 vide order No. A/770/WZB/AHD/2011 dated 04.04.2011. 3. Learned DR submitted that after the amendment of definition of input services with effect from 01.4.2008, the credit of service tax on input services would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the definition. The inclusive part of the definition provides that credit is available in respect of input services for activities relating to business. In view of the wide definition of input service in the inclusive part of definition and also in view of the decisions cited by the learned consultant which are squarely applicable to the facts of this case and which have been rendered in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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