TMI Blog2008 (6) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that the impugned service was covered by definition of ‘input service’ and that the assessee could utilize the credit for payment of service tax due. It is argued that the impugned demand of interest is not therefore sustainable – stay granted - S/40/2008/MAS - 503/2008 - Dated:- 20-6-2008 - Shri P. Karthikeyan, Member (T) Shri J. Sankararaman, Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. v. CCE [2007 (7) S.T.R. 569 (Tri.-Chennai) = 2008 (223) E.L.T. 78 (T)], wherein it was held that the impugned service was covered by definition of 'input service' and that the assessee could utilize the credit for payment of service tax due. It is argued that the impugned demand of interest is not therefore sustainable. Ld. SDR reiterates the arguments and findings contained in the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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