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TMI Blog2017 (9) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... stry, Legal Services, Security, Business Exhibition etc., even though directly not related to manufacturing activity, being not used inside the factory premises, but continued to remain in the said definition of input service - It cannot be denied that Courier Service involves a host of uses relating to the activity of manufacture and sale of goods. Tribunal in the cases of M/s Lifelong Meditech Ltd. Versus CCE & ST, Gurgaon-II [2016 (7) TMI 468 - CESTAT CHANDIGARH] opined that Service Tax paid on Courier Serves is eligible to Cenvat Credit - Service Tax paid on the Courier Services for various purposes viz., Sending Samples, Documents, finished goods etc., would be eligible to Cenvat Credit before and even after amendment to the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is his contention that even after 01.4.2008 interpreting the provision and the Circular issued by the Board, it has been held by this Tribunal that credit on service tax paid on outward freight (GTA Services) for delivery of the goods at the customers premises is eligible to credit. As far as dispatch of documents through Courier Service is concerned, the Ld Advocate had submitted even after amendment to the definition of Input Services with effect from 01.4.2011, the credit on the Service Tax paid on such services is admissible as the said service is integrally connected to the activity of manufacture in as much as sending of the documents relating to sale, advertisement, accounting, etc., are necessary and part and partial of the busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided the issue in favour of the assessees in the case of Life Long Meditech Ltd Vs CCE&ST, Gurgaon - 2016(44) STR. 626 (Tri.Chen) and Sunbeam Generators Pvt Ltd Vs CCE&ST, Pondichery - 2016(45) STR. 424 (Tri.Chen) observing that that Courier Services availed for dispatching documents is having nexus with activity of manufacture and hence eligible to credit. 4. The Ld AR for the Revenue on the other hand has submitted that after deletion of expression of the activities relating to business from the definition of input service with effect from 01.04.2011, Courier Service cannot be considered to fall within the scope of 'Input Service', being strictly connected to their business of activity and not directly related to the manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes services,- 7. A simple reading of the said amended provision, makes it clear that though the expression 'activities relating to business, such as' has been deleted, but the illustrative services viz., Accounting, Auditing, Financing, Recruitment and quality control, Coaching/training, Computer Networking, Credit Rating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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