https://www.taxtmi.com/caselaws?id=203341 The appeal was dismissed, upholding the decision of the Commissioner (Appeals) regarding the eligibility of courier services for Cenvat credit as input services. The Member (T) agreed that the courier services were utilized for various manufacturing and business activities, falling within the definition of input services. The judgment emphasized the crucial role of courier services in the respondents' operations, leading to the rejection of the Revenue's appeal disputing the availment of service tax credit for courier services. en-us Thu, 12 Aug 2010 00:00:00 +0530 Fri, 20 May 2011 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203341 The appeal was dismissed, upholding the decision of the Commissioner (Appeals) regarding the eligibility of courier services for Cenvat credit as input services. The Member (T) agreed that the courier services were utilized for various manufacturing and business activities, falling within the definition of input services. The judgment emphasized the crucial role of courier services in the respondents' operations, leading to the rejection of the Revenue's appeal disputing the availment of service tax credit for courier services. Case-Laws Service Tax Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203341