2007 (2) TMI 87

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the Revenue seeking stay of the operation of the Orders-in-Appeals wherein the Commissioner (Appeals) after due consideration of definition of "Input Services" in Cenvat Credit Rules 2004, has concluded that inward transportation of inputs and capital goods and outward transportation up to the place of removal as input service by no means exclude service used for clearance of final product fro....