TMI Blog2020 (4) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... on service should not be considered as input service in terms of the definition provided under Rule 2(l) of the Cenvat Credit Rules, 2004 - HELD THAT:- The period of dispute involved in this case is from December 2006 to March 2008. The case of the appellant falls under the pre-amended definition of input service contained in Rule 2(l) ibid. Under the said definition both in the main part as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 55,95,563/- and the resultant interest and penal liabilities - appeal allowed - decided in favor of appellant. - Excise Appeal No.01 of 2012 - FINAL ORDER NO. 77006/2019 - Dated:- 17-12-2019 - HON BLE SHRI S.K.MOHANTY, MEMBER(JUDICIAL) AND HON BLE SHRI BIJAY KUMAR, MEMBER(TECHNICAL) Shri Arvind Baheti, Chartered Accountant for the Appellant (s) Shri K.Choudhary, Authorize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat out of the adjudged Service Tax demand of ₹ 68,59,61/-, the appellant is not contesting the Cenvat demand of ₹ 12,56,098/- and the said amount paid by the appellant before adjudication of the matter was appropriated in the impugned order dated 23.09.2011. With regard to the rest of the adjudged Service Tax demand of ₹ 55,95,563/-, he submits that in terms of Rule 2(l) ibid, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant falls under the pre-amended definition of input service contained in Rule 2(l) ibid. Under the said definition both in the main part as well as in the inclusion part, it has been provided that clearance of final product from the place of removal and outward transportation up to the place of removal should be considered as input service for availment of the Cenvat credit of Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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