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CENVAT credit of service tax taken on courier services was denied and penalty was imposed.
Held:
The lower authorities had not considered the wide gamut of the definition of input service. In view of the wide gamut of the definition and the decisions of the Tribunal in cases of Cadila Healthcare, (2010) 17 STR 134 as well as Meghachem Industries, (2011) 23 STR 472, the Tribunal allowed the appeal of the assessee.
