https://www.taxtmi.com/caselaws?id=210206 Courier services used to dispatch business documents and samples fall within input services where they are connected with business promotion or other business activities, rather than outward transportation of final products beyond the place of removal. Cenvat credit on such services is therefore admissible. Credit on invoices not issued in the recipient's name should not be denied solely for that procedural defect where duty-paid goods were received in the factory and used in manufacture. Established receipt and use of goods support allowance of the credit, subject to clear supporting invoice particulars and credit records. 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 business documents and samples fall within input services where they are connected with business promotion or other business activities, rather than outward transportation of final products beyond the place of removal. Cenvat credit on such services is therefore admissible. Credit on invoices not issued in the recipient's name should not be denied solely for that procedural defect where duty-paid goods were received in the factory and used in manufacture. Established receipt and use of goods support allowance of the credit, subject to clear supporting invoice particulars and credit records. Case-Laws Central Excise Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210206