2018 (8) TMI 945

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....NI KUMAR, TECHNICAL MEMBER Mr. T.V. Ajayan, Advocate For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per: P. ANJANI KUMAR Appellants are a company engaged in the manufacture of hydraulic cylinders falling under Chapter Sub Heading 84122990 of the Central Excise Tariff Act, 1985. The Department during the verification of the records of the appellants found that the app....

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....has been held that the services used for outward transportation of goods from place of removal was covered under the definition of 'input service' under Rule 2(l) of CENVAT Credit Rules, 2004. He has also submitted that the demand is barred by limitation as the appellants were regularly filing the returns indicating the CENVAT Credit and the same was never questioned before. 3. The Depa....

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....axable service for providing an input service or used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of the final products "from the place of removal". It is further held that second part of the definition starts from "includes" where some of the services are mentioned, which are included as "input services". By virtue of a....