2021 (10) TMI 89

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....r the Respondent ORDER The issue involved is whether the appellant is entitled to Cenvat credit in respect of Courier Service which is used for dispatching documents relating to business and manufacturing samples. 2. Shri Dhaval Shah, learned Counsel appearing on behalf of the appellant submits that there is no dispute that the input service i.e. Courier Service is used for dispatching document....

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....considered the submissions made by both sides. The entire case was made out and Cenvat credit on courier service was denied by the department on the premise that any service used beyond the place of removal is not admissible input service. On careful reading of definition of Input Service, I find that only those services which were used for removal of goods from the place of removal not admissible....