2013 (2) TMI 276

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..... procurement, sending stock transfer documents and also for receiving dispatch instructions from the marketing or the Head Office. The Tribunal was of the opinion that courier services therefore, be input service as defined under Rule 2(l) of the Cenvat Credit Rules - in favour of assessee - TAX APPEAL No. 2524 of 2010 - A/1196/2010-WZB/AHD - Dated:- 5-11-2011 - MR. AKIL KURESHI AND MS SONIA GO .....

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..... the assessee claims Cenvat Credit. From the record, it emerges that the assessee had used such courier service for placing orders, fling quotation for procurement as well as marketing dispatch instructions, issuing cheque for procurement, sending stock transfer documents and also for receiving dispatch instructions from the marketing or the Head Office. The tribunal was of the opinion that courier .....

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