2010 (7) TMI 351

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..... mpugned credit was not admissible in terms of Rule 2(l) of Cenvat Credit Rules, 2004 – credit denied on the ground that services received after manufacture and clearance of goods - definition of input service, the same would include service tax paid on sales promotion - waiver pre-deposit
Shri P. Karthikeyan, Member (T) REPRESENTED BY : Ms. Rukmani Menon, Advocate, for the Appellant. Shri M. .....

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..... e goods and not in relation to manufacture and clearance of finished goods from the place of removal. The services of commission agent were received for an event after the manufacture and clearance of the goods and in terms of Rule 2(l)(ii) of Cenvat Credit Rules, the impugned service was not qualified for the assessee to take credit. 3. Moving the application for waiver of pre-deposit and s .....

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..... (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and [clearance of final products upto the place of removal,] and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of outpu .....

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