2014 (5) TMI 451

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..... en that words "up to the place of removal" figures in two places. The first is after word 'storage' and second is after 'outward transportation'. This would show that while defining 'input services' wherever it is required and wherever the credit is to be restricted 'up to the place of removal', the relevant words were followed by suffix "up to the place of removal". In the Circumstances, I consid .....

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..... tually engaged in sales promotion activities such as conducting maintenance of software, providing after sales service and also making efforts to sell the product. Sales promotion is specifically covered in the inclusive part of the definition of input services' and therefore, they are eligible for Cenvat credit. 4. Learned Authorised Representative submits that the service has been availe .....

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..... office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and out .....

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