2015 (10) TMI 1210

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..... tegory of ‘courier service’. Since the services availed from the courier agency are relating to the business activities of the appellant, in terms of the definition of input service, service tax paid on such taxable service is eligible for cenvat benefit. Therefore, I do not find any infirmity in the impugned order, and as such, the appeal filed by the Revenue appellant is dismissed. The Responden .....

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..... d that since the Respondent herein were utilizing the services of courier agencies for delivery of final products at the customer s premises, the said service will be termed as outward transportation, and in view of the definition of input service contained in Rule 2(l) of the Cenvat Credit Rules, the benefit of credit shall not be available to the Respondent. 2. Heard the Ld. Counsels for th .....

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