2009 (8) TMI 620

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... half of the Revenue. None appeared on behalf of the respondents. 2. Original authority confirmed the demand of Rs.9,230/- as the respondents wrongly availed Cenvat credit under Service Tax credit on "Cargo Handling Service" and "Technical Testing & Analysis service". He has also imposed penalty along with interest. Commissioner (Appeals) set aside the adjudication order. Hence, Revenue filed this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tretch of imagination that the said service has been used directly or indirectly in or in relation to the manufacture of final product. Commissioner (Appeals) held as under "In the main body of the clause (ii) of the definition of input service, it is stated that input service means one which is used by the manufacturer, directly or indirectly, in or in relation to the manufacture of the final pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng.-LB) held that definition of "Input service" has to be interpreted in the light of requirement of business and cannot be read restrictively so as to confine only up to the factory or o up to depot of manufacturers. 6. Contention of the learned Jt. CDR is that freight expenses were not included in the assessable value of the goods, has not been alleged in the show cause notice and not even in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X