https://www.taxtmi.com/caselaws?id=313076 Courier services used for procurement, marketing dispatch, issuance of cheques, transmission of stock transfer documents, and receipt of dispatch instructions were treated as services used in the course of business and connected with business operations. Applying Rule 2(l) of the Cenvat Credit Rules, 2004, the court held that such courier services qualify as input service. The issue was answered against the Revenue and in favour of the assessee, following the same view already taken on similar facts. en-us Wed, 11 May 2011 00:00:00 +0530 Fri, 22 Mar 2024 14:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313076 Courier services used for procurement, marketing dispatch, issuance of cheques, transmission of stock transfer documents, and receipt of dispatch instructions were treated as services used in the course of business and connected with business operations. Applying Rule 2(l) of the Cenvat Credit Rules, 2004, the court held that such courier services qualify as input service. The issue was answered against the Revenue and in favour of the assessee, following the same view already taken on similar facts. Case-Laws Service Tax Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313076