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TMI Blog2015 (12) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... ake credit of service tax paid on such Courier Services and Mobile services. 2. Heard both sides. We find that the Commissioner (Appeals) in the impugned Order-in-Appeal has gone into the issue in detail. The same is reproduced below for better appreciation:- COURIER SERVICES "5.3 I find that the appellant contended that they receive the courier services regularly from the different courier agencies. The receive courier services for dispatch of routine business correspondence to the supplier/ customer/ branch office/ agents office/ marketing office, commercial bills to the customers, original copy of Central Excise invoices, purchase order, quotation. They also send various bills and other related documents to the head office for acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013-TIOL-12-HC-AHM-ST) involving eligibility of the CENVAT credit on rage of various services including Courier Services observed that the outward transport service used by the manufacturers for transportation of finished goods from the place of removal up to the premises of the purchaser is recovered within the definition of Input Service provided in Rule 2(l) of the Cenvat Credit Rules, 2004. MOBILE SERVICE 5.5 In the context of the availment of CENVAT credit on Mobile services, the appellant contended that they took cenvat credit correctly in terms of the definition of Input Service in as much as the mobile phones were provided by the company to its senior executives of different sections such as production, marketing, finance, stor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 (4) STR 79. Hence the cenvat credit of the service tax paid on the mobile phone service would be available to the appellant. Interpretation of statutes Input service definition of phrase activity relating to business widens scope of definition, Use of words activities signifies wide import of phrase activities relating to business not employed in the Rule. All and any activity to business covered under input service subject to relation between manufacture of final product and the activity Rule 2(l) of Cenvat Credit Rules, 2004. This view has been further endorsed by the Ahmedabad Bench of Hon'ble Tribunal in the case law of M/s. Ultratech Cement Limited 2010 (258) ELT 266 wherein it has been reiterated that the definition of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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