2013 (10) TMI 715

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..... re three stay petitions in three appeals being taken up together because all the appeals arise from the same impugned order. The duty demands as confirmed in the adjudication orders along with interest and equal penalty u/r 15 (1) of Cenvat Credit Rules, 2004 are tabulated below :- S. No.   Appeal No.   SCN No./ OIO No. & date   Period   Impugned Services   Amou .....

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..... passing the order, he took note of the amendment in the definition of 'input services' from 1-4-2011 by which the expression 'in relation to business' was omitted from the definition. The applicant has already reversed an amount of Rs.61346/- for the period 01-04-11 to 01-06-11. According to the appellant, now the dispute is only in respect of Rs.14,270/- relating to cleaning services for the peri .....

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..... 948 and therefore this activity has a clear nexus with manufacturing process and the order of lower authorities is wrong because the main part of the definition covers 'input services used by manufacturer whether directly or indirectly in relation to manufacture of final products'. He contends that these activities are in relation to manufacture of final product and therefore the order is without .....

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