https://www.taxtmi.com/caselaws?id=216651 Cenvat credit on courier services is admissible where the services are used to dispatch samples to customers for approval, as such use is in furtherance of business and qualifies as an eligible input service. The Tribunal noted, however, that the adjudicating authority had not conclusively verified whether the courier charges actually related to sample dispatch or to another purpose. The credit claim was therefore supported in principle, but the matter required limited factual verification before final determination of entitlement. en-us Thu, 09 Aug 2012 00:00:00 +0530 Wed, 12 Apr 2017 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216651 Cenvat credit on courier services is admissible where the services are used to dispatch samples to customers for approval, as such use is in furtherance of business and qualifies as an eligible input service. The Tribunal noted, however, that the adjudicating authority had not conclusively verified whether the courier charges actually related to sample dispatch or to another purpose. The credit claim was therefore supported in principle, but the matter required limited factual verification before final determination of entitlement. Case-Laws Central Excise Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216651