20 February 2008
Yes you are eligible to take the Cenvat Credit of Service Tax on courier bills as it is in relation to business and commerce and an allowable expenditure.
The definition of "as such" is to be read in a wider sense
20 February 2008
CENVAT Credit of service tax on courier bills can taken by the service receiver based on the payments made to the service provider if it is related to business of income
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