2013 (3) TMI 503

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..... uts as provided under Cenvat Credit Rules, 2004 that the input service means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services in respect of the business activity. Pre-deposit of the dues is therefore waived and recovery thereof waived for .....

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..... Rules, 2004, the input service means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services in respect of the business activity. Therefore, the applicants are entitled for credit in respect of the service tax paid on the taxable services received b .....

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