2015 (3) TMI 1268

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to manufacturing - credit denied. Courier Service - Held that: - the Courier Services has a direct nexus to business since communications is indispensable necessity in business world - credit allowed. Appeal allowed - decided partly in favor of Revenue. - E/40101,40102/2013 - FINAL ORDER NO. 40223-40224 / 2015 - Dated:- 2-3-2015 - Shri D.N. Panda, Judicial Member For the Appellant : .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3. So far as the Courier Services is concerned, that has a direct nexus to business since communications is indispensable necessity in business world. Therefore, Cenvat credit thereon is permissible for which Revenue on this count fails. 4. In view of the above, Revenue appeal is allowed partly to the extent indicated above. (Dictated and pronounced in open court) - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X