21 November 2011
Service tax on courier is righly eligible for taking cenvat credit. As per definition of input service, you can avail cenvat credit of service tax on all services which are directly or indirectly releated to your business.
Definition of input service’ is not confined to ‘manufacture’ but has to be interpreted on basis of requirements of business - The definition of ‘input service’ has to be interpreted in the light of the requirements of business and cannot be read restrictively so as to confine only upto the factory or only upto depot of manufacturers.
Outward freight eligible for Cenvat credit – Tribunal, in case of ABB concluded that outward freight is ‘input service’ even if its cost is not included in assessable value of goods
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