service tax credit on Courier charges can be availed? - Professionals - Taxation - TIK Share
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service tax credit on Courier charges can be availed?

CA Pulkit Sharma


Hi, Can a company whose main business is not providing courier services.

Can they take service tax credit on this.

Suppose client is an engineer and providing taxable services, can i avail the service tax credit on courier services received?


As per me the answer is no. But is there any notification or something?

Ganesh babu k


Hire charges, courier, training, security eligible – In CCE v. Deloitte Tax Services (2008) 16 STT 449 (CESTAT), it was observed that definition of ‘input service’ is very wide. Services like equipment hiring, professional consultation, recruitment, security, telephone, transport, training, facility operation, courier, cafeteria, advertisement are all ‘input services’ (for providing Business Auxiliary Service).

Courier charges – Courier charges is ‘input service’ and is eligible – CCE v. CCL Products (2009) 22 STT 36 (CESTAT).