2007 (10) TMI 583 - AT - Service Tax

CENVAT credit - input services - commission to their agent - Held that - as per the scope of input service, the input service means any service by the manufacturer whether directly or indirectly in the manufacture of final product and clearance of final products from the place of removal and includes services used in relation to advertisement, sale promotion, etc. - credit allowed - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI rejected the revenue's application for stay of operation of an order allowing credit for input services related to commission paid to an agent. The Tribunal found no merit in the application based on the definition of input service.