2014 (2) TMI 42

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..... indirectly in or in relation to the manufacture of final products constitutes input service – merely because the services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of CENVAT credit – Decided in favour of Assessee. - Appeal No.1093 of 2011 (SM) - Final Order No. 56196 .....

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..... ansoons. The department being of the view that the appellant are not eligible for cenvat credit in respect of these services, initiated proceedings for denial of the cenvat credit and the Asstt. Commissioner vide order-in-original dated 22.10.2010 confirmed the cenvat credit demand of Rs.4,42,519/- along with interest and besides this, imposed penalty of equal amount on the appellant under Rule 25 .....

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