2008 (5) TMI 123

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..... ises, no record produced to prove use of credit card service & air travel agent service in relation to conduct of the assessees’ business - No prima facie case for total waiver - issues will be considered only at the stage of final hearing - E/104/2008 - S/169/2008-WZB/C-I/(SMB), - Dated:- 2-5-2008 - Ms. Jyoti Balasundaram, Vice-President Shri Rajesh Patade, Office Asstt., for the Appellan .....

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..... paid on goods transport is not admissible as outward transport of goods up to the customer's premises does not qualify as input service as per Rule 2(1) of Cenvat Credit Rules, 2004 which defines input service as "outward transportation up to the place of removal" and the place of removal in the course of normal trade is the factory premises; credit of Service tax paid on Mobile phone service is n .....

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