2011 (7) TMI 485

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..... ) vehicle maintenance (iii) fixed telephones and (iv) courier agency -Held that telephone service having been used for sales promotion, this service is an eligible input service as it is a service used in connection with the activity of business of manufacture of final products - Since there is no bifurcation of the amounts denied in respect of four services, the duty demand has to be requantified .....

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..... ial of credit of service tax paid on telephone service, I agree with the assessees that telephone service having been used for sales promotion, (this is the stand of the assessees in the reply to the show-cause notice which has not been rebutted by the Department), this service is an eligible input service as it is a service used in connection with the activity of business of manufacture of final .....

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