https://www.taxtmi.com/caselaws?id=210206 Courier services used to dispatch documents and samples may fall within the scope of input service under Section 2(l) of the Cenvat Credit Rules, 2002 when they are connected with business activity and business promotion, rather than outward transport of final products. The note also states that Cenvat credit should not be denied merely because a goods-receipt invoice is not issued in the assessee's name, where the goods were received in the factory, used in manufacture, and duty payment and substantive receipt are established; a purely procedural invoice defect is not treated as fatal. en-us Fri, 15 Apr 2011 00:00:00 +0530 Wed, 25 Apr 2012 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210206 Courier services used to dispatch documents and samples may fall within the scope of input service under Section 2(l) of the Cenvat Credit Rules, 2002 when they are connected with business activity and business promotion, rather than outward transport of final products. The note also states that Cenvat credit should not be denied merely because a goods-receipt invoice is not issued in the assessee's name, where the goods were received in the factory, used in manufacture, and duty payment and substantive receipt are established; a purely procedural invoice defect is not treated as fatal. Case-Laws Central Excise Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210206