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    <title>Whether amount paid for Internet Service and Courier Charges are eligible as Input Services for the purpose of Cenvat Credit</title>
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    <description>Cenvat credit on Internet and courier services cannot be denied solely because the bill was paid by the head office; if the invoice specifies that the services were used at the factory, credit is allowable at the factory since the place of use governs entitlement.</description>
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