9911796707
TMI Blog2013 (3) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... ER The appellant are manufactures of Cement chargeable to central excise duty. They availed cenvat credit of service tax paid on various input services. During the period Feb. 2009 to October, 2009, they availed services of commission agents in connection with the sale of final products in respect of which they availed cenvat credit amounting to Rs. 4,99,483/-. The department issued a show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2004. On appeal to the Commissioner (Appeals), the Asstt. Commissioner's order was upheld vide order-in-appeal dated 22-2-2010. Against this order of the Commissioner (Appeals), this appeal along with stay application has been filed. 2. Though notice of hearing in respect of the stay application had been sent to the appellant well in time but when this matter was called, none for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the applicant. There is no dispute that the services, in question, are used for procuring the sale orders in respect of the final product - cement, manufactured by the appellant. The definition of 'input service', as given in Rule 2(l) of the Cenvat Credit Rules, 2004, during the period of dispute, specifically covered the services of marketing and sale promotion and the "activities related to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rating, share registry and legal services cannot be linked with the removal of the goods. I am, therefore, prima facie view that the appellant are eligible for cenvat credit on the services of the commission agent availed by them. In view of the above, requirement of pre-deposit of cenvat credit demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed till th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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