2013 (12) TMI 755

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..... service has been utilized by the applicants before the shipment of goods from the port – Following CCE & C vs. Hindustan Coca Cola Beverages P. Ltd.[2010 (1) TMI 288 - CESTAT, BANGALORE] - the tribunal allowed cenvat credit availed on pest control services - the applicants are able to make out a prima facie case for total waiver – Pre-deposits waived till the disposal – Stay granted. - E/419/12- .....

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..... the input service definition is wide enough to cover not only input service but also activities relating to business. 2.1 Undisputedly, input service has been utilized by the applicants before the shipment of goods from the port. In support of the contention, the applicants placed reliance on the decision in the case of CCE C vs. Hindustan Coca Cola Beverages P. Ltd. - 2010 (18) STR 500 (Tri .....

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