https://www.taxtmi.com/caselaws?id=240126 Courier services used to dispatch documents and other business materials were treated as input services because the definition of input service was applied broadly and inclusively to services used in relation to business activity. Services used for sending documents beyond the place of removal were therefore within the ambit of Cenvat credit eligibility. The objection based on a decision dealing with inputs was found inapplicable because the dispute concerned input services, not inputs. Cenvat credit on the courier services was accordingly admissible. en-us Mon, 04 Nov 2013 00:00:00 +0530 Tue, 26 Nov 2013 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240126 Courier services used to dispatch documents and other business materials were treated as input services because the definition of input service was applied broadly and inclusively to services used in relation to business activity. Services used for sending documents beyond the place of removal were therefore within the ambit of Cenvat credit eligibility. The objection based on a decision dealing with inputs was found inapplicable because the dispute concerned input services, not inputs. Cenvat credit on the courier services was accordingly admissible. Case-Laws Service Tax Mon, 04 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240126