2011 (2) TMI 763

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..... and in view of the decision of the Hon'ble High Court in the case of Ultra tech Cement Ltd. (CCE, Nagpur Vs. Ultra tech Cement Ltd.[2010 -TMI - 78525 - CESTAT NEW DELHI], as the credit has been availed in respect of the Service Tax paid on sales promotion, applicant has a strong case, therefore, pre-deposit of Service Tax and penalty is waived - ST/Stay/292/2010, ST/499/2010 - 191/2011 - Dated: .....

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..... motion is specifically included in input service', therefore, applicant rightly availed the credit. Applicant also relied on the decision of the Bombay High Court in the case of CCE, Nagpur Vs. Ultra tech Cement Ltd. - 2010 (20) STR 577 (Bom.) wherein the Hon'ble High Court interpreted the scope of 'input service' and held that 'input' and 'input service' are differently defined in the Cenvat Cre .....

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