https://www.taxtmi.com/caselaws?id=220871 The High Court of Gujarat upheld the Tribunal's decision classifying courier services as "input services" under Rule 2(l) of the Cenvat Credit Rules, allowing the assessee to claim Cenvat Credit. Citing a previous favorable ruling on the same issue, the Court swiftly dismissed the Revenue's appeal, affirming that courier services are essential for business activities and fall within the definition of "input service." The judgment favored the assessee, maintaining their eligibility for Cenvat Credit and dismissing the Revenue's tax appeal. en-us Sat, 05 Nov 2011 00:00:00 +0530 Tue, 12 Feb 2013 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220871 The High Court of Gujarat upheld the Tribunal's decision classifying courier services as "input services" under Rule 2(l) of the Cenvat Credit Rules, allowing the assessee to claim Cenvat Credit. Citing a previous favorable ruling on the same issue, the Court swiftly dismissed the Revenue's appeal, affirming that courier services are essential for business activities and fall within the definition of "input service." The judgment favored the assessee, maintaining their eligibility for Cenvat Credit and dismissing the Revenue's tax appeal. Case-Laws Service Tax Sat, 05 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220871