https://www.taxtmi.com/caselaws?id=264779 The Tribunal allowed the appeal, granting CENVAT Credit for courier services related to outward movement of goods cleared for export. It held that such services were integral to business activities, including transportation to the customer's place, making them eligible as "input services" under the CENVAT Credit Rules. The decision emphasized the importance of business-related activities in determining credit eligibility, overriding the department's contention that the services were not covered. The appellant successfully argued for the credit based on the broader interpretation of input services and the relevance of transportation activities in business operations. en-us Thu, 25 Sep 2014 00:00:00 +0530 Thu, 01 Oct 2015 11:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264779 The Tribunal allowed the appeal, granting CENVAT Credit for courier services related to outward movement of goods cleared for export. It held that such services were integral to business activities, including transportation to the customer's place, making them eligible as "input services" under the CENVAT Credit Rules. The decision emphasized the importance of business-related activities in determining credit eligibility, overriding the department's contention that the services were not covered. The appellant successfully argued for the credit based on the broader interpretation of input services and the relevance of transportation activities in business operations. Case-Laws Service Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264779