2018 (3) TMI 1711

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... view of the fact that the appellant had reversed proportionate cenvat credit in respect of use of input service for trading activity, the disputed service is confirming to the definition of input service under the amended provisions of Rule 2 (l) of the Cenvat Credit Rules, 2004, with effect from 01.04.2011 - appeal allowed - decided in favor of appellant. - Excise Appeal No.E/51665/2017-EX [SM] .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ure of final product, nor specified in the inclusive clause of definition of input service, under Rule 2(l) of the Cenvat Credit Rules, 2004. 2. None appeared for the appellant and prayer made for deciding the appeal on the basis of available records. Heard the ld. D.R. for Revenue. 3. The appellant had submitted before the authorities below that telephone service has got a direct impact on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... anufacture of the final product by the appellant and in view of the fact that the appellant had reversed proportionate cenvat credit in respect of use of input service for trading activity, I am of the considered view that the disputed service is confirming to the definition of input service under the amended provisions of Rule 2 (l) of the Cenvat Credit Rules, 2004, with effect from 01.04.2011. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X