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TMI Blog2012 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ondence with head office from the factory are definitely activities relatable to manufacture and therefore clearly the courier service falls under the definition of category of input services - What is required is nexus with the manufacture and when the service is clearly identifiable to show that the same has not been received after the place of removal, credit cannot be denied X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority. On an appeal filed by the respondents, the Commissioner (Appeals) set aside the impugned order and allowed the appeal filed by the respondents. Revenue is in appeal against this decision. 2. The learned A.R. submitted that in this case the credit of service tax on courier services may be admissible prior to 1-4-08 the date on which the definition of services were amended to subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Pvt. Ltd. reported in 2008 (11) S.T.R. 266 (Tri. - Bang.) and the decision of the Hon'ble High Court of Gujarat in the case of M/s. C.C.E. v. M/s. Ambalal Sarabhai Enterprises Ltd. in Tax Appeal No. 433 of 2010 dated 21-4-11 to submit that credit of service tax paid on courier service is admissible. 3. I have considered the submissions made by both the sides. There is no dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egards the period after 1-4-08 also I am unable to appreciate the stand taken by the learned A.R. Even if it is viewed that credit is admissible only up to the place of removal, as already mentioned, there is no indication anywhere in the records or there is any evidence to show that the courier service was clearly recognizable as the one which was received after the removal had taken place. What ..... X X X X Extracts X X X X X X X X Extracts X X X X
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