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2014 (4) TMI 798 - AT - Central ExciseWaiver of predeposit and stay of recovery - Duty demand - Denial of CENVAT Credit - Held that:- The definition of "input service" as it stood during the period of dispute includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. Prima facie, the appellant is entitled to CENVAT credit of the service tax paid on advertisement, sales promotion and chartered accountant's service in as much as these are services expressly mentioned in the inclusion part of the definition of "input service". In other words, there is no need to examine "nexus" - Stay granted.
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