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of <h1>Cenvat Credit Allowed for Internet and Courier Services Used by Factories, Even if Billed to Head Office.</h1> The Honorable Tribunal in New Delhi ruled that Cenvat Credit benefits cannot be denied for internet and courier services. In the case reviewed, internet services used by a factory at a different location were billed through the head office. The tribunal decided that credit is permissible at the factory since the invoice specifies the services used there.
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