TaxTMI 
TaxTMI 
2010 (9) TMI 865
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....NT N. Kumar, J. - This appeal is by the revenue challenging the order passed by the Tribunal upholding the order of the Commissioner of Central Excise (Appeals), Mangalore and granting the benefit of CENVAT credit to the assessee. 2. The assessee-M/s. Vasavadatta Cements Ltd., Sedam, Gulbarga District are manufacturers of cement and clinker. They are also registered under the Service Tax Act. ....
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....ise (Appeals), interpreting the definition of input service held that inclusion of inward transportation of inputs or capital goods and outward transportation upto place of removal and CBEC clarification issued with reference to this inclusion, by no means exclude service unused for clearance of final product from the place of removal from being treated as eligible input service in terms of main d....
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....(l)(ii) of the CENVAT Credit Rules, 2004 and allowed the credit to the manufacturers. Therefore, the Tribunal held that the order of the Commissioner of Central Excise (Appeals) is in accordance with law and therefore, dismissed the appeal. Aggrieved by these two orders, the revenue is in appeal. 4. Learned counsel appearing for the revenue, assailing the impugned orders, contended that "input se....
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.... provider of output service or an office relating to such factory or premises, advertisement or sales, promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transport....