2012 (8) TMI 824

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....brief are that during the course of CERA Audit, it was noticed that the respondent has availed cenvat credit of service tax of Rs.4,01,901/- on courier services during the period September, 2008 to August, 2009. The CERA audit entertained a view that the said service does not fall under input service definition as per Rule 2(1) of Cenvat Credit Rules, 2004 and hence the respondent was not eligible....