2015 (10) TMI 1852

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..... ech Cement Ltd.: [2010 (10) TMI 13 - BOMBAY HIGH COURT ], it was observed that the definition of input service is very wide and any services received in connection with the business activities, either before or after the manufacturing of goods, have to be held as cenvatable input services. Reference can also be made to the Tribunal's decision in the case of Commissioner of Central Excise vs. Wipte .....

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..... ;. The lower authorities have denied the credit by holding that the said service cannot be considered to be input services. 3. The appellants have contended that the 'Courier services' are used for making correspondence with the customers or vendors like sending the purchase orders for purchase of materials, sending the cheques for payments of dues, any other correspondence with the cus .....

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