‘Courier service’ is input service, if ownership of goods remains with sender till delivery

CESTAT, MUMBAI BENCH

Grindwell Norton Ltd.

versus

Commissioner of Central Excise, Raigad

Order Nos. A/127/2012/SMB/C-IV & S/204/2012/SMB/C-IV

Application No. E/S/986 of 2012

Appeal No. E/702 of 2012

May 25, 2012

ORDER

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