2015 (11) TMI 1568

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..... envat benefit on consultancy service and courier service is the subject matter of present dispute before this Tribunal.  Both the authorities below have denied the cenvat credit on the ground that there is no nexus between the disputed services and the final product manufactured by the appellant. 2.  Ms. Sukriti Das, the Ld. Advocate appearing for the appellant submits that the courier .....

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..... sidered as input service.  With regard to the consultancy service, it is her submission that in the amended definition of input service w.e.f. 1.4.2011, recruitment is specifically finding a place in the inclusive part of the definition, since both the service have been utilized in connection with recruitment of the employees, the same should be considered as input service. 3.  Per cont .....

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..... r, in view of the fact that the cost of such services have been taken into consideration for determination of the assessable value of the final product, cenvat benefit on such services cannot be denied to the appellant, in view of the broader definition of 'input service', wherein  the phrase 'activities relating to business' is finding place.  6.  Therefore, I do n .....

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