2008 (12) TMI 202

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....r the Appellant. Shri S.K. Bhaskar, DR, for the Respondent. [Order]. - This is an application for waiver of pre-deposit of service tax and penalty upheld by the impugned order-in-appeal No. 119/BPL/08, dt. 29-7-08 passed by Commissioner of Central Excise (Appeals), Bhopal. The point of dispute in this case is as to whether the Appellants are eligible for service tax credit in respect of tele....

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....al dt. 29-7-08. 2. Heard both the sides. 2.1 Shri A.P. Mathur, Advocate, the ld. Counsel for the Appellants pleaded that the services of telephone-mobile as well as land-line, Banking services, insurance services and courier services are used by the Appellants in or in relation to the manufacture of their finished products, that the expression "directly or indirectly or in relation to the ma....

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....s, 2004 and that all these services are used in post-manufacturing activities and not in relation to the manufacture of the finished goods. For this reason, the Cenvat credit has been rightly denied in respect of these services. 3. I have carefully considered the submissions from both the sides. As regards the telephone service, the Tribunal's judgment in the case Keltech Energies Ltd. v. CCE, ....