2019 (2) TMI 259

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....involved is admissibility of Cenvat Credit in respect of Courier service. 2. Shri. Dhaval Shah, Ld. Counsel appearing on behalf of the appellant submits that on the credit was denied on the Courier Service ground that the Service was used for clearance of goods from the place of removal. He submits that the Courier service was used not only for the goods cleared for final product but also for sen....

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....on such value which is included the Courier charges also, therefore the credit is admissible on this ground also. He submits that up to the period 01.04.2008 the input service in any case covered in terms of unamended definition of inputs services. He placed reliance on the following judgments: * Ambalal Sarabhai Enterprise Ltd 2016 (45) STR 174 (Guj.) * Appollo Tyres Limited Vs. CCE & ST, Vad....