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TMI Blog2025 (4) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 2012 i.e. post amendment carried out in the Cenvet Credit Rules by deleting the expression "related to business" matter was decided, inter alia, in their own case. The bunch of such matter was decided in appeal by this Tribunal vide Final Order No. A/11924-11951/2017 dated 30.06.2017, in which, inter alia, the position was examined post amendment and it was held that the benefit to the Courier Services even when the same is used for sending/receiving samples/ documents and finished goods etc. is permissible. It was his point of emphasis that the decision relied upon various judgments and came to the conclusion in their own case and deserved to be followed in the instant case also. 2. Learned AR reinforcing the findings of the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue is para materia and the decision observes to be followed:- "6. The core Issue for determination is: whether the appellants are eligible to CENVAT credit of the Service Tax nald on 'Courier Services'. The present appellants are manufacturer of excisable goods and utilized the Courier Services' In sending the Samples, Documents and Finished Goods to their customers. Revenue has not seriously disputed admissibility of Cenvat Credit on the 'Courier Services for the period prior to 01.4.2011. It is their contention that after amendment to the definition of 'Input Service' prescribed at Rule 2(1) of CCR, 2004 with effect from 01.4.2011, that is, consequent to the deletion of the expression 'activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. Needless to mention that these services are even though not directly linked to the manufacturing activity in the factory premises of the assessee but connected or related to the business of manufacturing activity which also involve marketing/sale of the manufactured goods. Therefore, the contention of the Revenue that unless the activity has a direct nexus with the manufacturing of goods in the factory premises, post deletion of the expression activities relating to business, could not entitle the assessee to avail credit on the Service Tax paid on services, includin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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