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TMI Blog2013 (3) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. ORDER The appellants are engaged in manufacture of excisable goods part of which is exported. During the period 9-7-2004 to 30-9-2006 they received services of agents located abroad to promote sale of their goods abroad. 2. As per Rule 2(1)(d)(iv) of Service Tax Rules, 1994, in force at that time, the appellants were expected to pay service tax on services received from perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T., dated 31-12-2004 took effect; and (ii) the demand on account of wrong Cenvat credit to Rs. 6,72,290/- in respect of services availed prior to 10-9-2004, that is the date on which Cenvat Credit Rules, 2004 were notified; (iii) Corresponding Interest and penalties were also agitated in this appeal. 6. The Counsel for appellants submit that Bombay High Court, in the case of Indian National Shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the foreign agent is not just for procuring orders but such service extends to collection of sale proceeds and attending to customer queries and complaints after sale also. So denial of credit with reference to date of purchase order is not legally maintainable. Thus it is his submission that Cenvat credit taken by the appellants is proper and that cannot be denied to them. 8. Opposing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT Credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (a) - --- (f) an invoice, a bill or challan issued by a provider of input service on or after the 10th day of September, 2004; or" 11. The criterion prescribed was with reference to date of the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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