Cenvat credit on courier services used for business dispatches was held admissible.

Courier service used for dispatching documents, invoices and similar materials connected with business operations and manufacture was treated as sufficiently related to manufacture, so service tax paid on that service qualified as admissible Cenvat credit. The denial of credit was not sustained and the assessee succeeded.

---

---

Issues: Whether service tax paid on courier service used for sending documents, invoices and similar materials to customers, plants and offices was admissible as Cenvat credit.

Analysis: The courier service was used for dispatching documents and invoices connected with the appellant's business operations and manufacture of products. Such use was treated as sufficiently related to manufacture, and the denial of credit was not sustained.

Conclusion: The credit of service tax paid on courier service was admissible and the assessee succeeded.

---