2016 (7) TMI 590

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....he Appellant Shri. S. Mohan , AC (AR), for the Respondent ORDER Per P. K. Choudhary M/s Stedman pharmaceuticals, hereinafter referred to as the appellants are manufactures of pharmaceutical products and are availing Cenvat credit on inputs and capital goods. Appellants were issued with three show cause notices dated 03.04.2009, 01.04.2010 and 01.04.2011 for the period involving April 2....

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.... service was very wide and hence all the activities relating to business were eligible for the credit under the Cenvat Credit Rules, 2004 and further it was submitted that adjudicating authority had clearly pointed out that the services availed by the appellants is in respect of travel by train and air by the designated persons of the company for the sales promotion activities and hence are direct....

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....) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, upto the place of removal; and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of....