https://www.taxtmi.com/caselaws?id=241893 The Court upheld the assessee's eligibility to avail input service credit on courier services for transportation of goods from the factory and bringing inputs into the factory. The Court emphasized the expansive nature of the definition of "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004, including services used for clearance of final products from the place of removal. The decision aligned with precedent and confirmed that the services utilized by the manufacturer in this case fell within the scope of services covered under the rules, dismissing the tax appeal brought by the Revenue. en-us Thu, 21 Apr 2011 00:00:00 +0530 Wed, 11 Jan 2017 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241893 The Court upheld the assessee's eligibility to avail input service credit on courier services for transportation of goods from the factory and bringing inputs into the factory. The Court emphasized the expansive nature of the definition of "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004, including services used for clearance of final products from the place of removal. The decision aligned with precedent and confirmed that the services utilized by the manufacturer in this case fell within the scope of services covered under the rules, dismissing the tax appeal brought by the Revenue. Case-Laws Central Excise Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241893