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TMI Blog2011 (7) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... of the service tax paid and commission paid towards services received from selling agents during the period from October 2005 to June 2007 and April 2008 to February 2009 cannot be considered as input service since the service received has no nexus with manufacturer and clearance of final product from the place of removal and services beyond the stage of manufacturer and clearance of goods from the place of removal. 3. Learned advocate on behalf of the appellants submitted that the issue is settled now in favour of the appellants in view of the decisions of the Hon'ble High Court of Mumbai in the case of Coca Cola India (P.) Ltd. v. CCE [2009] 22 STT 130 and in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244 (Bom.). According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2010] 25 STT 97 (Chennai - CESTAT). 5. I have considered the submissions made by both the sides. Since the facts similar to the facts in this case were considered and matter was finally decided in the case of Salasar Copper, this case is taken up for final disposal waiving pre-deposit with the consent of both the sides. In the impugned order learned Commissioner has taken a view that service tax credit for commission agent services is not admissible because it has been given to the dealers and such commission has been claimed as a discount. However, I find that even in the show cause notice issued by the department, this fact has not been stated. According to the show cause notice the demand was made on the ground that the services recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndum of the appellants, this observation of Commissioner (Appeals) cannot be considered as a ground for confirmation of the demand. 6. As regards the ground taken by the Revenue in the show cause notice, the decisions of the Hon'ble High Court of Mumbai in the case of Coca Cola India (P.) Ltd. and Ultratech Cement (P.) Ltd.'s (supra) are squarely applicable. In the case of Ultratech Cement (P.) Ltd. (supra) in para 28 & 29 Hon'ble High Court discussed the scope of inclusive part of the definition of input service and the expression "activities in relation to business". The Hon'ble High Court also considered the decision of the Apex Court in the case of M/s. Maruti Suzuki Ltd. wherein cenvat credit was held to be admissible only when there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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