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TMI Blog2009 (2) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : T.K. Jayaraman, Member (T) (Oral)].- In terms of the impugned order, the following amounts are required to be pre-deposited. (i) Service Tax of Rs. 61,48,263/-. (ii) Interest on irregularly availed Cenvat credit has been demanded under Rule 14 of the CCR, 2004 read Section 11 (sic) of Central Excise Act, 1944. Interest paid of Rs. 58,932/- has been appropriated. (iii) Penally of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties have been imposed. Interest also has been demanded. 4. The learned Advocate invited our attention to the definition of 'input service' in terms of Rule 2(1) which reads as follows: 'Rule 2(1): "Input service" means any service - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant would be rightly entitled for the credit. 5. On the other hand, the learned departmental representative argued that the services which are related only to manufacture of the final products would be entitled for credit. The sales promotion comes after the manufacture of the goods, therefore, the Service Tax paid on the said services would not be entitled for the credit. 6. On a very ..... X X X X Extracts X X X X X X X X Extracts X X X X
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