2011 (8) TMI 542

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....hy;   Cenvat credit of service tax taken on Courier Services has been denied to the appellant and penalty has been imposed on the ground that courier service is not an input service.   2. Learned consultant on behalf of the appellants submitted that courier service was used by the appellant for delivery of documents to inland and foreign buyers, payments by cheque and sending demand dr....

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.... it means that any service used by the manufacturer directly or indirectly in or in relation to manufacture and clearance of final product up to the place of removal and includes the services used in relation to business activities. The lower authorities have taken into consideration only the first part of the definition which provides that input service means any service used by the manufacturer ....