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TMI Blog2009 (8) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... authority confirmed the demand of Rs. 9,230 as the respondents wrongly availed Cenvat credit under Service Tax credit on “Cargo Handling Service” and “Technical Testing & Analysis service”. He has also imposed penalty along with interest. Commissioner (Appeals) set aside the adjudication order. Hence, revenue filed this appeal. 3. Learned Jt. CDR on behalf of the revenue reiterates the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly in or in relation to the manufacture of final product. Commissioner (Appeals) held as under :— “In the main body of the clause (ii) of the definition of input service, it is stated that input service means one which is used by the manufacturer, directly or indirectly, in or in relation to the manufacture of the final products and clearance of final products from the place of removal. Thus fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be read restrictively so as to confine only up to the factory or only up to depot of manufacturers. 6. Contention of the learned Jt. CDR is that freight expenses were not included in the assessable value of the goods, has not been alleged in the show-cause notice and not even in the adjudication order or before Commissioner (Appeals). It is well-settled that the revenue cannot take the new ..... X X X X Extracts X X X X X X X X Extracts X X X X
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