service tax input credit

eligible to input credit, provided they are directly related to "eligible input service" required for "taxable output service/ taxable exisable goods", 

However any postage for outgoing materials would not qualify, as carrige outward does not qualify for input credit.

If it has nexus with providing of taxable service or manufacture of excisable goods, it qualifies for cenvat credit. Department may challenge eiligibilty in the light of amended definition of inputservices. The activity of the queriest is not mentioned clearly.