Input service classification for courier services used in business operations was decided in favour of the assessee.

Courier services used for procurement, marketing dispatch, issuance of cheques, transmission of stock transfer documents, and receipt of dispatch instructions were treated as services used in the course of business and connected with business operations. Applying Rule 2(l) of the Cenvat Credit Rules, 2004, the court held that such courier services qualify as input service. The issue was answered against the Revenue and in favour of the assessee, following the same view already taken on similar facts.

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Issues: Whether courier services used for procurement, marketing dispatch, issuance of cheques, transmission of stock transfer documents, and receipt of dispatch instructions qualify as input service under Rule 2(l) of the Cenvat Credit Rules, 2004.

Analysis: The courier services were used in the course of business for activities connected with procurement, marketing, internal movement of documents, and communication with the head office. The question was identical to one already decided in favour of the assessee on similar facts, and no separate elaborate reasoning was recorded in the present appeal.

Conclusion: Courier services were held to be input service within the meaning of Rule 2(l) of the Cenvat Credit Rules, 2004, and the issue was answered against the Revenue and in favour of the assessee.

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