TMI Blog2011 (7) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... anner - Appeal is dismissed - 43 of 2011 - - - Dated:- 20-7-2011 - Adarsh Kumar Goel, ACJ. and Ajay Kumar Mittal, J. REPRESENTED BY : Shri Kamal Sehgal, Advocate, for the Appellant. [Order per : Ajay Kumar Mittal, J.]. This appeal filed under Section 35G of the Central Excise Act, 1944 by the revenue-appellant is directed against the order dated 20-7-2010 [2010 (20) S.T.R. 514 (Tri. - Del.)] passed in Excise Appeal No. 1287 of 2008-SM(BR) by the Customs, Excise and Services Tax Appellate Tribunal, New Delhi (for short the Tribunal ). 2. The appellant has claimed that the following substantial question of law arises for consideration by this Court : Whether the Hon ble CESTAT was correct in holding that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax of Rs. 8,205/- for the period from 4/04 to 12/04 be not made from it. It was, however thereafter, that the respondent wrote a letter dated 29-8-2006 to the Assistant Commissioner, Central Excise Division-I, Jalandhar intimating that it had deposited service tax of Rs. 4,20,592/- including the education cess of Rs. 8,246/-, along with interest of Rs. 45,127/- as its service tax liability for the period from 9-7-2004 to 30-6-2006. It was further stated in the letter that the same be treated as an intimation as required under sub-section (3) of Section 73 of the Finance Act, 1994 and that it had taken Cenvat Credit of the said service tax in its Cenvat account which would be utilized for payment of excise duty. 4. On scrutiny, it was ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were, thus, included in the definition of input services and the assessee was entitled to benefit of cenvat credit of service tax. It would be advantageous to notice here the findings recorded by the Tribunal in para 6 of its order which are to the following effect : I have carefully considered the submissions from both sides. The canvassing and procuring orders are activities preceding removal of the goods by the manufacturers. Without the firm order, the respondents were not expected to remove the goods to a foreign destination. Therefore, the submission of the learned DR that these activities are post-removal activities cannot be accepted. Further, the definition of the input services includes services used in relation to sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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