UNIVERSAL CABLES LTD. v. COMMISSIONER OF CENTRAL EXCISE [(2007) 10 STT 264 (NEW DELHI - STT 264 (NEW DELHI - CESTAT)]

Cenvat credit - Input service - Internet Service and S Courier C Service S - Whether cenvat credit for input service qua internet services to be allowed - Held, Yes. Whether cenvat credit for input service qua courier services to be allowed - Held, No.