TMI Blog2012 (9) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in the inclusive portion of the definition of “input service”, cannot be linked with the removal of the goods. - E/3996/2010-SM(BR) - 640/2011-SM(BR)(PB) - Dated:- 23-9-2011 - Shri Rakesh Kumar, J. REPRESENTED BY : None, for the Appellant. Ms. R. Jagdev, SDR, for the Respondent. [Order]. The appellants are manufacturers of cement and clinker chargeable to Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit, its recovery along with interest and also for imposition of penalty. The jurisdictional Asstt. Commissioner vide Order-in-Original dated 27-11-2009 confirmed the cenvat credit demand as made in the show cause notice along with interest and also imposed penalty of equal amount on the appellant under Rule 15(2) of the Cenvat Credit Rules, 2004. On appeal being filed before the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of Commission Agent i.e. procuring sale orders for the appellant s final products is not covered by the definition of input services as the same has been availed after clearance of the goods. 4. I have carefully considered the submissions from the ld. SDR and have gone through the memorandum of appeal and also the stay application filed by the appellant. 5. The only point of dispute in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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