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TMI Blog2014 (1) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... R PER : G Raghuram Heard the ld. Counsel for the appellant - assessee and ld. DR for the respondent - Revenue. 2. The appeal is preferred against a common order-in-original. At the stage of considering stay applications in the respective appeals, I dispose of the substantive appeals, with the consent of the respective parties, since a short issue is involved. 3. The appellant is common in both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August 2009 and September 2009 to March 2010; and April 2010 to December 2010 and January 2011 to September 2011. After due process, the adjudicating authority dropped demand of service tax, interest and penalty in so far as the appellant had availed cenvat credit in respect of the input pertaining to Business Auxiliary Service (commission agent). The authority however assessed liability to servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces. This was disallowed by the adjudicating authority. 4. The adjudicating authority disallowed cenvat credit in respect of the aforesaid two input services on the ground that the appellant failed to establish any nexus between its output and the two services. For this conclusion the authority relied inter alia on the decision of Supreme Court in Maruti Suzuki Ltd. vs. CCE - 2009 (240) ELT 641 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd output transportation to the place of removal, would constitute input service. 6. "Input service" is broadly defined, as any service used for providing an output service or any service used by the manufacturer, whether directly or indirectly, or in relation to the manufacture of final products and clearance of final products from the place of removal. In this context of the statutory definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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