2011 (7) TMI 916

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....ule Heard both sides. 2. The appellant filed these appeals against the Orders-in-Appeal Nos. PIII/VM/160/09  and PIII/VM/161/09  both dated 21.08.2009 whereby  the Commissioner (Appeals) has upheld the lower adjudicating authority's orders-in-original confirming the demand of inadmissible CENVAT credit  amounting to Rs.46,510/- along with interest and imposition of equiva....

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....unt of penalty also imposed. Hence these appeals. 4. The contention of the appellant is that CENVAT credit was availed on outward transportation of the goods to customer premises and it is an activity relating to business and, therefore, credit cannot be denied. The learned Counsel also submits that the service is covered under the definition of 'input services' under Rule 2(l)(ii) of Cenvat Cr....