2013 (2) TMI 276

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s) : 1, ORAL ORDER (Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Revenue is in appeal against the judgment of CESTAT dated 12.8.2010 raising following question for our consideration. "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 Rul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X