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TMI Blog2013 (3) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... n the definition of ‘input service’ or in any other provision of Cenvat Credit Rules that the input services, for availing cenvat credit, have to be availed before the removal of the goods. The‘input service’ under Rule 2(l) of the Cenvat Credit Rules, 2004, the services of commission agent, which are meant for promoting the sale of the goods are specifically covered by the expression “advertis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued a show cause notice for recovery of cenvat credit along with interest and imposition of penalty on the appellant for wrong availment of cenvat credit, on the ground that the service of commission Agent (Business Auxiliary Service) is not the input services for them and hence, they are not eligible for cenvat credit of the service tax in respect of the same. The main objection of the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... none for the appellant appeared. In view of this, the stay application is decided ex parte. 3. Heard the ld. DR, who opposed the stay application by reiterating the findings of the Commissioner (Appeals) in the impugned order and pleaded that the services of commission agent, which was meant for promoting the sale of the final product have no nexus with the manufacture of the final product and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities related to business . In my view, the services of commission agent, which are meant for promoting the sale of the goods are specifically covered by the expression advertisement or sale promotion services in the definition of input service . Besides this, the expression, activities related to business would also cover the services of procuring sale orders through commission agent. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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