2009 (6) TMI 205

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..... cations filed by M/s. Tyco Sanmar Ltd., Trichy and M/s. Xomax Sanmar Ltd., Trichy for waiver of pre-deposit and stay of recovery of respectively Rs. 13,261/- and Rs. 32,475/- confirmed against them towards CENVAT credit found to have been irregularly availed by them during October-2006 and April-2006 to October-2006 respectively. During the material period the appellants had paid service tax under .....

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..... inition of 'input service' was very broad and the argument that even landscaping service was in relation to manufacture of final product was acceptable. I find that the appellants have made out a prima facie case against the demand for credit relatable to landscaping service namely Rs. 8,379/- in respect of M/s. Tyco Sanmar Ltd. and Rs. 26,675/- in respect of M/s. Xomax Sanmar Ltd. in the circumst .....

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