Chartered Accountant
39039 Points
Joined September 2008
The credit for input services for a manufacturer are thos ethat are in realtion to manufacture or clearance of goods upto the place of removal and if a service provider those that are used for provding the said service.
Further for both st on modernisation etc and those paid on activities of business are eligible.
Therefore it appears that courier charges wouldbe eligible unless the same are not related to business.