2010 (9) TMI 240

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..... usiness promotion activity may have nexus to such sales - service tax paid on such service may be attributable to input service tax - Claim of Cenvat credit is made to avoid cascading effect under Rule 2 (l)(ii) of the Cenvat Credit Rules, 2004 - absence of Revenue's finding that the business promotion has not resulted with any promotion of business activities - Appeal is dismissed - E/2298/2008- .....

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..... hat the overseas service does not relate to manufacture and also that relates to the place beyond place of removal. 2. Ld. Counsel Shri Poojan Malhotra appearing on behalf of the Respondent supports the order of the ld. first Appellate Authority below. 3. Heard both sides and perused the record. 4. It may be stated that where there is a legislative meaning of a term used in .....

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..... ue's finding that the business promotion has not resulted with any promotion of business activities there would have been a case for Revenue. But that is not coming out from show-cause notice. When the order suffers from such an infirmity there is nothing to impeach the order of the ld. Commissioner (Appeals). In terms of the word "includes" in Rule 2(l)(ii) of the Cenvat Credit Rules 2004, broad .....

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