Input credit on courier service allowed or not


This query is : Resolved 

17 February 2016 Input credit on courier service allowed or not if allowed please give me notification

18 February 2016 Eligible as input service.

My opinion is with reference to decision of court decision In the case of Metro Shoes Pvt. Ltd.Vs Commissioner of Central Excise, Mumbai - 2008 (10) S.T.R. 382 (Tri.-Mumbai)

The Court held that any input service used by the manufacturer whether directly or indirectly in or in relation to manufacture and clearance from the place of removal is covered by the definition is and eligible for credit.


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