https://www.taxtmi.com/caselaws?id=218180 The court upheld the admissibility of cenvat credit on service tax paid on courier charges from March 2005 to March 2009. It rejected the Revenue's appeal, emphasizing the necessity of a direct nexus between the courier services and manufacturing activities, regardless of the place of removal. The judge found that courier services were essential for sending samples and correspondence related to manufacturing, disagreeing with the original authority's decision that courier services lacked relevance to manufacturing and clearance of goods. en-us Tue, 08 Nov 2011 00:00:00 +0530 Wed, 16 Jan 2013 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218180 The court upheld the admissibility of cenvat credit on service tax paid on courier charges from March 2005 to March 2009. It rejected the Revenue's appeal, emphasizing the necessity of a direct nexus between the courier services and manufacturing activities, regardless of the place of removal. The judge found that courier services were essential for sending samples and correspondence related to manufacturing, disagreeing with the original authority's decision that courier services lacked relevance to manufacturing and clearance of goods. Case-Laws Central Excise Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218180