TMI Blog2017 (9) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... LHI], where it was held that definition of ‘input service’ as given in Rule 2(1) of CCR, 2004, covers, in addition to the services used by a manufacturer whether directly or indirectly in or in relation to manufacture, other service also, including the services used in relation to advertisement or sales promotion - the said services are covered under input services - appeal dismissed - decided aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of ₹ 11,76,077/- on account of Service Tax paid on said input Services. Therefore, there was a proposal to recover the said amount from the appellant. The said issue was decided through Order-in-Original 57 /Joint Commissioner/GZB/2010 dated 30/09/2010, wherein the Original Authority relied on Final Order of Larger Bench of this Tribunal in the case of ABB Ltd. Versus Commissioner of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partments are not covered under input services Cenvat Credit Rules. 4. Heard the Id. A. R. for Revenue, who has presented the grounds of appeal. 5. Heard the Id. Counsel for the appellant who has stated that both Original Authority Id. Commissioner (Appeals) have relied on the findings in the pronouncement of this Tribunal and in the grounds of appeal Revenue did not raise any issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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