TMI Blog2010 (9) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ocesses, communication with Government or other agencies in connection with the business of the company including manufacture and clearance of the finished goods and hence would fall within the ambit of the definition of ‘input service’. The services mentioned above, apparently, fall under one or the other of these categories. application allowed and accordingly there will be waiver of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services would qualify to be input services and, therefore, CENVAT credit of the tax paid thereon would be admissible to them. The learned counsel and the learned SDR have put forward their respective view points. We have found that the original authority disallowed the CENVAT credit on as many as 15 services availed by the appellant for various purposes during the period of dispute. In respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Godowns rent at places other 47962/- 8. Recycling/repairing of CFCs at places other than factory 4988/- 9. Xerox machine maintenance at Guntur 439/- 10. Certification audit by RINA at Guntur, Kurnool and Bodhan 5809/- TOTAL 105370/- 2. Learned counsel for the appellant has explained the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found a point in these submissions of the learned counsel. 4. We have heard the learned SDR also, who has opposed this application on the strength of case law as well as the findings of the lower authorities. Learned SDR is of the view that some of the submissions made by the learned counsel have not been substantiated. It is urged that the relief of waiver and stay should not be given on the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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