2012 (8) TMI 824

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 for cenvat credit. Accordingly, show cau....