2010 (8) TMI 231

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..... ers, service tax paid on this brokerage was availed by the respondents as input service credit - credit was alleged to be not available to the respondents holding that the said services have been availed by the respondents beyond the place of removal - Held that: - finished products were removed after pointing out the buyers by the broker - respondents has availed the services of the broker before .....

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..... okerage was availed by the respondents as input service credit. The said credit was alleged to be not available to the respondents holding that the said services have been availed by the respondents beyond the place of removal. The Commissioner (Appeals) has allowed the credit holding that as per Rule 2(l) of Cenvat Credit Rules, 2004, input service credit is availed for the clearance of the final .....

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..... ade by both the sides. The mere allegation against the respondents is that they have availed the services of the broker beyond the place of removal, which is not correct. In fact, the finished products were removed after pointing out the buyers by the broker. In other words the respondents has availed the services of the broker before clearance of the goods from their factory. The Commissioner (Ap .....

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