https://www.taxtmi.com/caselaws?id=265935 Courier service used for speedy delivery of final products to customers after clearance from the factory was treated as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004 because it was connected with the assessee's business activities. The service provider was registered as a courier service, and the service tax paid on that taxable service was therefore available as Cenvat credit. The analysis concludes that courier services used in post-clearance delivery of goods can qualify for credit where they are shown to support the business and movement of finished products. en-us Tue, 09 Jun 2015 00:00:00 +0530 Thu, 15 Oct 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265935 Courier service used for speedy delivery of final products to customers after clearance from the factory was treated as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004 because it was connected with the assessee's business activities. The service provider was registered as a courier service, and the service tax paid on that taxable service was therefore available as Cenvat credit. The analysis concludes that courier services used in post-clearance delivery of goods can qualify for credit where they are shown to support the business and movement of finished products. Case-Laws Central Excise Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265935