2008 (9) TMI 520

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..... d for that purpose they get together of their employees and these activity is in relation to their business activity and are entitled for credit. Contention of revenue is that credit is taken in respect of service tax paid by the manufacturer, if the same is in or in relation to the manufacture of dutiable final products directly or indirectly. Held that prima facie not a fit case for the waiver. .....

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..... ervice tax paid by the manufacturer, if the same is in or in relation to the manufacture of dutiable final products directly or indirectly 2. We find that as per the definition of "input service" as provided by the certain credit rules, means any service, - "used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final .....

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