Honorable Tribunal in a matter reported in 2007 -TMI - 1737 - CESTAT,NEW DELHI has held that the benefit of Cenvat Credit on the following services can not be denied to the assessee:

-    Internet Services

-    Courier Services

In the instant case, internet services were being used by the Factory situated at different location but the bill was being paid through the head office. Honorable tribunal has further held that the credit on such bill is allowed at factory since the services being used at factory is mentioned in the Invoice.

Cenvat credit for internet and courier services allowed when services are used at the factory despite billing through head office. Cenvat credit on Internet and courier services cannot be denied solely because the bill was paid by the head office; if the invoice specifies that the services were used at the factory, credit is allowable at the factory since the place of use governs entitlement.