https://www.taxtmi.com/caselaws?id=275209 The Tribunal upheld the decision allowing the respondent-assessee's claim for Cenvat Credit under the Central Excise Act, 1944 for services related to business activities, including courier services, distinguishing them from outward transportation services by a goods transport agency. The Tribunal clarified that courier services, provided by agencies like Safe Express Pvt. Ltd. and Speedage Express Cargo Service, qualify as "Input Services" eligible for Cenvat Credit, distinct from GTA services. The appeal challenging this decision was dismissed for lack of merit and failure to raise substantial legal questions. en-us Fri, 19 Feb 2016 00:00:00 +0530 Sat, 22 Sep 2018 06:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275209 The Tribunal upheld the decision allowing the respondent-assessee's claim for Cenvat Credit under the Central Excise Act, 1944 for services related to business activities, including courier services, distinguishing them from outward transportation services by a goods transport agency. The Tribunal clarified that courier services, provided by agencies like Safe Express Pvt. Ltd. and Speedage Express Cargo Service, qualify as "Input Services" eligible for Cenvat Credit, distinct from GTA services. The appeal challenging this decision was dismissed for lack of merit and failure to raise substantial legal questions. Case-Laws Central Excise Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275209