2009 (8) TMI 752

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....alf of the respondents. 2. Original authority confirmed the demand of Rs. 9,230 as the respondents wrongly availed Cenvat credit under Service Tax credit on “Cargo Handling Service” and “Technical Testing & Analysis service”. He has also imposed penalty along with interest. Commissioner (Appeals) set aside the adjudication order. Hence, revenue filed this appeal. 3. Learned Jt. CD....

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....t the said service has been used directly or indirectly in or in relation to the manufacture of final product. Commissioner (Appeals) held as under :— “In the main body of the clause (ii) of the definition of input service, it is stated that input service means one which is used by the manufacturer, directly or indirectly, in or in relation to the manufacture of the final products and cl....