2015 (10) TMI 1852

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..... r rejecting the request for adjournment, I proceed to decide the appeals itself inasmuch as a short issue, which is already settled by various decisions of the Tribunal, is involved. 2. After going through the impugned order and after hearing the learned DR, I find that dispute relates to availability of CENVAT credit of service tax paid on 'Courier Services' as also on 'Tour Operator .....

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..... ch Cement Ltd.: 2010 (20) S.T.R. 577 (Bom), 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. Wiptech Periphe .....

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