https://www.taxtmi.com/caselaws?id=768190 The Tribunal ruled that CENVAT credit is available for courier services used for sending samples, documents, and finished goods, both before and after the 2011 amendment to the definition of "Input Service" in the Cenvat Credit Rules. Despite the removal of the phrase "activities relating to business" from the definition, the Tribunal held that courier services remain eligible for credit as they are integral to the business of manufacturing and selling goods. The appeal was allowed with consequential relief, establishing that services essential to broader business operations qualify for CENVAT credit even if not directly related to manufacturing activities within factory premises. en-us Tue, 25 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768190 The Tribunal ruled that CENVAT credit is available for courier services used for sending samples, documents, and finished goods, both before and after the 2011 amendment to the definition of "Input Service" in the Cenvat Credit Rules. Despite the removal of the phrase "activities relating to business" from the definition, the Tribunal held that courier services remain eligible for credit as they are integral to the business of manufacturing and selling goods. The appeal was allowed with consequential relief, establishing that services essential to broader business operations qualify for CENVAT credit even if not directly related to manufacturing activities within factory premises. Case-Laws Central Excise Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768190