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TMI Blog2011 (7) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee s final products intended to increase the sales - it can be concluded that legislative intent in respect of inputs, for manufacture and input service, in case of manufacture, are to be treated differently and when input services are rendered in relation to the business activity, credit is admissible - The respondents are therefore eligible for the benefit of credit of service tax paid on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e availing cenvat credit amounting to Rs. 4,61,043/- for the period from April 2006 to July 2008 on commission paid to foreign parties since it appeared that they were not input services. The case was adjudicated and the original adjudicating authority dropped the demands. On appeal, Commissioner (Appeal) upheld the order in original. Commissioner (Appeal s) view was that the services rendered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered at the port area. Therefore, the appeal on the aspect is rejected. 2. This view was also upheld by the Tribunal in the case of Nirma Limited vs. CCE, Bhavnagar 2009 (13) STR 64 (Tri. Ahmd.). This bench of the Tribunal considered the issue at length in the case of CCE Vapi vs. Nilkamal Crates Bins 2010 (19) STR 431 (Tri. Ahmd.). In this case the facts of the case are identical and it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture, are to be treated differently and when input services are rendered in relation to the business activity, credit is admissible. It cannot be said that the service of the commission agent is not relatable to the business activity. I therefore have no doubt that commission agent would help in increasing the sale and render service in relation to the business activity. Therefore, the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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