2011 (7) TMI 916

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....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 equivalent amount of penalty. Since the issue invol....

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....s. 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 Credit Rules, 2004 and Hon'ble Karnataka High Court....