2015 (9) TMI 1599

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..... -2015
Final Order No. 41265/2015 in Appeal No. E/42254/2013 - -
Central Excise
D.N. Panda, Member (J) For Appellant: M. Saravanan, Advocate For Respondents: L. Paneerselvan, AC (AR) ORDER .....

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..... the courier", it is inconceivable how that shall be equated with the character of GTA Service. Service of courier in business being indispensable necessity, the assessee is entitled to Cenvat credit. .....

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