Appellate Tribunal: Courier Services Qualify for CENVAT Credit

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, holding that courier services qualify as input services eligible for CENVAT credit. The impugned orders were set aside, and the appeals were allowed with consequential relief.

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The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, stating that courier services used for sending documents, samples, finished goods are eligible for CENVAT credit as input services. The impugned orders were set aside, and the appeals were allowed with consequential relief.

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