https://www.taxtmi.com/caselaws?id=266577 The Appellate Tribunal CESTAT Bangalore, in a judgment delivered by Member (J), Archana Wadhwa, allowed the availability of CENVAT credit for service tax paid on 'Courier Services' and 'Tour Operator Services' as input services. The tribunal rejected the denial of credit by lower authorities, emphasizing that these services qualified as essential for business activities based on precedents such as Commissioner of Central Excise vs. Ultratech Cement Ltd. and Commissioner of Central Excise vs. Wiptech Peripherals Pvt. Ltd. Consequently, the tribunal granted the appeals, permitting the appellants to avail CENVAT credit for the mentioned services. en-us Fri, 30 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 12:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266577 The Appellate Tribunal CESTAT Bangalore, in a judgment delivered by Member (J), Archana Wadhwa, allowed the availability of CENVAT credit for service tax paid on 'Courier Services' and 'Tour Operator Services' as input services. The tribunal rejected the denial of credit by lower authorities, emphasizing that these services qualified as essential for business activities based on precedents such as Commissioner of Central Excise vs. Ultratech Cement Ltd. and Commissioner of Central Excise vs. Wiptech Peripherals Pvt. Ltd. Consequently, the tribunal granted the appeals, permitting the appellants to avail CENVAT credit for the mentioned services. Case-Laws Service Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266577