https://www.taxtmi.com/caselaws?id=207926 Courier services used to despatch documents and samples were treated as input services because they supported business promotion and activities connected with manufacture and clearance, so Cenvat credit was admissible. Credit was also upheld where an invoice stood in the name of a distributor, because the goods were received in the factory, used in manufacture, and duty had been paid; minor invoice defects were not enough to deny credit when the substantive conditions were satisfied. The appeal therefore succeeded on both grounds, with consequential relief to the assessee. en-us Fri, 15 Apr 2011 00:00:00 +0530 Wed, 04 Jan 2012 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207926 Courier services used to despatch documents and samples were treated as input services because they supported business promotion and activities connected with manufacture and clearance, so Cenvat credit was admissible. Credit was also upheld where an invoice stood in the name of a distributor, because the goods were received in the factory, used in manufacture, and duty had been paid; minor invoice defects were not enough to deny credit when the substantive conditions were satisfied. The appeal therefore succeeded on both grounds, with consequential relief to the assessee. Case-Laws Service Tax Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207926