2013 (9) TMI 393

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..... on to their distributors on the basis of the sales turnover - Paid service tax under the head "business auxiliary services" – As per revenue is that this credit is not admissible to the appellant inasmuch as it related to activities beyond the place of removal. This case is based on the definition of "input service". Held that:- Prima facie, the appellant was receiving "commission agents' services .....

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..... nufacturers of L.P.G. stoves and these stoves were marketed through distributors of BPCL and IOCL. The appellant paid lump sums annually to BPCL and IPCL, and also a commission to their distributors on the basis of the sales turnover. BPCL, IOCL and their distributors paid service tax under the head "business auxiliary services" on the respective amounts received by them from the appellant. The ap .....

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..... the learned Addl. Commissioner also, who has reiterated the findings of the adjudicating authority. 3. After considering the submissions, we have found prima facie case for the appellant inasmuch as it is not in dispute that the credit in question was taken of service tax paid by BPCL and IOCL and their distributors on the amounts paid by the appellant to them in relation to the latter's busine .....

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