2012 (9) TMI 210

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..... bsp; Learned Counsel submits that discharge of service tax liability by a recipient of taxable service being proper discharge thereof, that entitles the appellant to enjoy Cenvat credit of the same. Such credit cannot be denied. The question whether the Cenvat Credit earned on input used in manufacturing activity can be utilized for discharging tax liability on commission paid to foreign agents u .....

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..... ether the Cenvat Credit availed on manufacturing activity can be utilized for discharging the deemed liability on commission paid to foreign agents under Business Auxiliary Services as the same is not used for providing output service?   5. Answer to above question being affirmative, and also no change in law being brought to notice of the Bench, there cannot be denial of Cenvat credit benef .....

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