2011 (5) TMI 1150

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..... "Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that "courier services" to be input service within the meaning of Rule 2(l) of the Cenvat Credit Rules, 2004 and consequently, rejecting the appeal of Revenue?" As is apparent from the question itself, the respondent-assessee is claiming that the courier services would be covere....