2012 (6) TMI 21

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..... the Respondent. [Order]. The only point of dispute in this appeal filed by the Revenue is as to whether the services of commission agent received by the respondent are covered by the definition of input service as given in Rule 2(l) of the Cenvat Credit Rules, 2004 and whether the Cenvat credit of service tax paid on these services be available to the respondent. This issue was decided against the respondent by the Assistant Commissioner vide order-in-original dated 29-1-2009 by which he confirmed the Cenvat credit demand amounting to ₹ 1,44,165/- in respect of the same. On appeal to the Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 22-5-2009 allowed the appeal. Against this order of the Com .....

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..... nt is procuring orders for their clients for sale of their goods for which they receive the commission, that this activity of the commission agents is in the nature of sale promotion, that advertisement and sales promotion is squarely covered in definition of input service is in Rule 2(l) of Cenvat Credit Rules, that this Tribunal in a series of judgments - C.C.E., Raipur v. H.E.G. Ltd. reported in 2010 (06) LCX 0136, Lanco Industries Ltd. v. C.C.E., Tirupathi reported in 2009 (022) STT 0380-CESTAT = 2010 (17) S.T.R. 350 (Tri. - Bang.); C.C.E., Raipur v. Bhillai Auxiliary Industries [Final Order No. 1611/2008-SM (BR), dated 10-12-2008 - 2009 (14) S.T.R. 536 (Tri. - Del.)] and C.C.E., Ludhiana v. Abhishek Industries Ltd. reported in 2007 ( .....

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..... eld that the term activities in relation to business in the definition of input service would cover all the activities integrally connected with the business of manufacture and that the definition is not restricted to services used directly or indirectly in or in relation to manufacture of final product, but also cover various services used in relation to business of manufacture, whether prior to manufacture or after manufacture. Every manufacturer for selling the goods manufactured by him would have to use the service of commission agents. There is nothing in the definition of input service from which it can be concluded that the services, either mentioned in the main definition or mentioned in the inclusive portion of the definition .....

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