2013 (5) TMI 143

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..... wherein held that foreign commission agent services are admissible cenvatable services inasmuch as the same are for sale promotion. Also see CCE v. Ambika Forgings (2010 (9) TMI 240 - CESTAT, NEW DELHI) laying down that overseas commission agent services promotes the assessee's business activities and adds to Revenue earning by manufacture and sale of incremental quantity, activity may have nex .....

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..... vices, initiated proceedings for recovery of the credit availed by the appellants, resulting in passing of the impugned orders. 3. After hearing both sides, we find that the issue is no more res integra and stands settled by various decisions of the Tribunal. One such reference can be made to Tribunal's decision in the case of Cadila Healthcare Ltd. v. CCE [2009] 23 STT 224 (Ahd-CESTAT) wherein .....

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