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TMI Blog2016 (1) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ts should that they are manufacturer of automotive goods viz., seats, head liner, sunvisor etc. and availed services of Courier Agency namely Blue Dart and Professional Courier Agency. Their contention is that the said service of Courier Agency amounts to "Input Service" and they are eligible to take CENVAT credit of service tax paid on the said service. The learned Counsel takes us through the definition of input service and also relied upon the case laws of CCE, Vapi vs. Parle International Pvt. Limited - 2012 (278) ELT 625 (Tri. Ahmd.). On the other hand, learned Authorised Representative for Revenue submits that definition of "Input Service" was amended with effect from 01.4.2008 wherein the words "from the place of removal" were amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.4.2008 to read as follows:- (l) "Input service" means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output services or an office relating to such factor or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments related to the business. Therefore, after 01.04.2008, though the appellant would be eligible for CENVAT credit on the Courier Service used for sending/ receiving documents related to the business, or for movement of inputs and finished goods up to the place of removal, they would not be eligible for credit on Courier Services used in relation to movement of finished goods, after the place of removal. 5. The learned Counsel has relied upon the case law of Parle International Pvt. Limited (supra). On perusal of the same, it is observed that in that case the Courier Service was used for sending samples to the customers for approval and for communication with their head office to send documents and other correspondences. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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