2010 (8) TMI 407

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....ia, SDR, for the Appellant. Shri D.P. Bhave, Advocate, for the Respondent. [Order]. -  Respondents are engaged in the manufacture of Power Oil and Aluminium Conductors. The Cenvat credit of Rs. 1,57,380/- of service tax paid for courier services, availed by them during the period November 2004 to June 2008, is under dispute. Revenue is in appeal against the decision of Commissioner (....

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....vice or not. On the other hand learned advocate on behalf of the respondents submitted that Commissioner has rightly applied the definition of input services and allowed the credit. He submits that mention of the decision of the Larger Bench was only incidental and he drew my attention to the observation of the Commissioner in Para 7 of his order, wherein he has considered the definition of input ....