2013 (10) TMI 254

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..... ember 2010 to April 2011, which is before 01.04.2011 when the definition of input services given in CENVAT Credit Rules was changed where certain specific services were excluded from the ambit of the ‘input services’ - It has been interpreted by the Courts that the scope of input services given before 01.04.2011 was very wide - Appellant has made out a prima facie case for complete waiver of the a .....

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..... nds for undertaking manufacturing activity and has to be considered service in relation to the manufacture and, therefore, CENVAT Credit was correctly availed by the appellant. He relies upon the following case laws. a) Deepak Fertilizers Petrochemicals Corpn. Ltd. Vs. CCE Belapur 2013-TIOL-212-High Court-MUM-CX b) Coca Cola India Pvt.Ltd. Vs. CCE, Pune-III 2009 (15) STR 657 (Bom.) c) CCE Ra .....

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..... t or sales promotion, market research, storage upto the place of removal, procurement of inputs, (v) Services used in relation to activities relating to business and outward transportation upto the place of removal. 4. Shri K. Sivakumar, (A.R.) appearing on behalf of the Revenue reiterated the stand taken by adjudicating authority and first appellate authority. 5. Heard both sides on stay ap .....

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