TMI Blog2010 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that services received after manufacture and clearance of goods - definition of input service, the same would include service tax paid on sales promotion - waiver pre-deposit - ST/637/2010 - 589/2010 - Dated:- 1-7-2010 - Shri P. Karthikeyan, Member (T) REPRESENTED BY : Ms. Rukmani Menon, Advocate, for the Appellant. Shri M. Vivekanandan, SDR, for the Respondent. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and clearance of finished goods from the place of removal. The services of commission agent were received for an event after the manufacture and clearance of the goods and in terms of Rule 2(l)(ii) of Cenvat Credit Rules, the impugned service was not qualified for the assessee to take credit. 3. Moving the application for waiver of pre-deposit and stay of recovery of the dues adjudged agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and [clearance of final products upto the place of removal,] and 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 fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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