2013 (8) TMI 24

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..... aid to the Commission Agents and Clearing and Forwarding Agents for the services rendered by them for clearances and sale of the goods, manufactured by the appellant. Issue seems to be settled in favour of the assessee in view of the decisions in the cases MTR Foods Limited [2011 (1) TMI 143 - CESTAT, BANGALORE]; Godfrey Philips India Limited [ 2008 (12) TMI 90 - CESTAT, AHMEDABAD]; Mileen Enginee .....

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..... of the service tax paid by the Clearing and Forwarding Agents and the service tax paid on commission to foreign agents for the sale of the goods. 3. Learned consultant submits that the commission to such agents was paid for the purpose of sale of products manufactured in their factory premises. He would rely upon the following decisions:- (a) MTR Foods Limited 2011 (22) STR 342 (Tri. Bang.) .....

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