2011 (7) TMI 485

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..... ng been used for sales promotion, this service is an eligible input service as it is a service used in connection with the activity of business of manufacture of final products - Since there is no bifurcation of the amounts denied in respect of four services, the duty demand has to be requantified after extending credit of service tax paid on telephone service, for which purpose remit the case to .....

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..... one service, I agree with the assessees that telephone service having been used for sales promotion, (this is the stand of the assessees in the reply to the show-cause notice which has not been rebutted by the Department), this service is an eligible input service as it is a service used in connection with the activity of business of manufacture of final products by the assesses. I, therefore, hol .....

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