Courier service as input service qualifies for Cenvat credit when used for post-clearance delivery of finished products.

Courier service used for speedy delivery of final products to customers after clearance from the factory was treated as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004 because it was connected with the assessee's business activities. The service provider was registered as a courier service, and the service tax paid on that taxable service was therefore available as Cenvat credit. The analysis concludes that courier services used in post-clearance delivery of goods can qualify for credit where they are shown to support the business and movement of finished products.

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Issues: Whether courier service availed for speedy delivery of final products to customers after clearance from the factory qualifies as input service under Rule 2(l) of the Cenvat Credit Rules, 2004 and whether the assessee is entitled to Cenvat credit thereon.

Analysis: The service was received for delivery of final products to customers after clearance from the factory and the service provider was registered as a courier service. Since the service was connected with the business activities of the assessee, it fell within the definition of input service and the service tax paid on such taxable service was available for Cenvat benefit.

Conclusion: The courier service was held to be an eligible input service and the assessee was entitled to Cenvat credit.

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