2016 (7) TMI 632

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.... The appellant is in appeal against the impugned order wherein input service credit has been denied to the appellant for the following services (a) Courier services (b) record keeping charges service for the period of December' 2013 to November' 2014. 2.  The contention of the Ld. Counsel for the appellant is that the courier services have been received by the appellant for procurement of s....

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....ocuments which are essentially required by them to safe custody for Central Excise provisions upto 5 years and for Income Tax Act more than 5 years. She also submitted that the said charges are not only storage but  for retrieval documents also. It is the submissions of the Ld. Counsel that the record keeping charges are none other than audit and accounting services which has been allowed by ....

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....) granted cenvat credit, have the right deny cenvat credit for further period. 5.  Heard the parties and considered the submissions. 6.  On careful consideration of the argument by both the sides, I find that the issue involved in the matter is that, in the facts and circumstances in the case, whether the appellant is entitled to avail cenvat credit on courier services and record keepi....