2014 (4) TMI 798

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....ent : Shri P Arul, Superintendent (DR) Per: P G Chacko: This application filed by the appellant seeks waiver of predeposit and stay of recovery in respect of the impugned demand including an amount of Rs.2.85 Crores (approximately) demanded as duty for the period from August 2005 to March 2010. 2. On a perusal of the records and hearing both sides, we have found prima facie case for the a....

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....o be recognized so for the purpose of availment of CENVAT credit. In this connection, he has referred to the definition of "input service" as it stood during the material period. Per contra, the learned Superintendent (AR) has harped on the expression "place of removal" and has submitted that the appellant has claimed, interalia, CENVAT credit on transportation of sales promotion/ advertisement ma....

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....ng of the final product, whether covered by Section 4 or by Section 4A. It is also pointed out, incidentally, that the credit availed on the transportation of the materials referred to by he learned Supdt. (AR) is to a meagre extent of Rs. 2.08 Lakhs. 3 We have given careful consideration to the submissions. The definition of "input service" as it stood during the period of dispute reads as und....

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....d quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; "Advertisement" and "sales promotion" are expressions used in the second half of the above definition. "Accounting" and "auditing" are also expressions immediately following the expressi....