2009 (2) TMI 150

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..... Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri G.P. Sastry, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)].- In terms of the impugned order, the following amounts are required to be pre-deposited. (i) Service Tax of Rs. 61,48,263/-. (ii) Interest on irregularly availed Cenvat credit has been demande .....

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..... vice' in terms of the definition under Rule 2(1) of Cenvat Credit Rules, 2004. Consequently, the Adjudicating Authority confirmed the above-mentioned demand. Penalties have been imposed. Interest also has been demanded. 4. The learned Advocate invited our attention to the definition of 'input service' in terms of Rule 2(1) which reads as follows: 'Rule 2(1): "Input service" means any service .....

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..... apital goods and outward transportation upto the place of removal.' He urged the point that 'sales promotion' has specifically been included in the said definition and the appellant would be rightly entitled for the credit. 5. On the other hand, the learned departmental representative argued that the services which are related only to manufacture of the final products would be entitled for c .....

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