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TMI Blog2013 (11) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... asions, the remuneration for the same is linked to actual sale - credit is admissible on the services of sale of dutiable goods - According to the Circular No.943/4/2011-CX dated 29.4.2011, the service of commission agents (Business Auxiliary Service) is covered by the term ‘advertisement or sales promotion’ - there is nothing in the circular which is contrary to the provisions of law and hence the same would be binding on the Departmental officers - commission agents service would be cenvatable, as the term ‘advertisement and sale promotion’ was there in the definition of input service even during period prior to 1.4.2011 – order set aside – Decided in favour of Assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is specifically definition of 'input service', that same view has been taken by the Tribunal in the cases of Metro Shoes Pvt. Ltd. vs. CCE, Mumbai- I reported in 2008 (10) S.T.R. 382 (Tri.- Mumbai); Salasar Copper vs. CCE, Vapi reported in 2012 (277) E.L.T. 361 (Tri.- Ahmd.); DSCL Sugar vs. CCE, Lucknow reported in 2012 (25) S.T.R. 599 (Tri.-Del.); CCE, Raipur vs. Bhilai Auxiliary Industries reported in 2009 (14) S.T.R. 536 (Tri. -Del.), and Birla Corporation Ltd. vs. CCE, Lucknow reported in 2013 (288) E.L.T. 427 (Tri. -Del.). 4. Shri A.K. Jain, the learned Jt. CDR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and cited the judgment of Hon'ble Gujarat High Court in the case of CCE, Ahmedabad vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s covered by the definition of 'input service' and would be eligible for Cenvat credit. In this regard para 7, 7.1, 7.2, 7.3, 8 and 9 of the judgment are reproduced below :- 7. The only point of dispute in this case is as to whether the service of procuring sales orders of cement through commission agents i.e. business auxiliary services being received by them is covered by definition of 'input service' or not. On this issue, while there is a direct judgment of Hon'ble Punjab & Haryana High Court in the case of Ambika Overseas (supra), which is in favour of the appellant, there is another judgment of the Hon'ble Gujarat High Court in the case of Cadila Health Care Ltd. (supra), wherein in para 5.2, a contrary view has been taken and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a factory) as well as services rendered after the manufacture of final products (such as advertisement, sales promotion, market research, etc.) and includes services rendered in relation to business such as auditing, financing. etc. Thus, the substantive part of the definition 'input service' covers services used directly or indirectly in or in relation to the manufacture of final products, whereas the inclusive part of the definition of 'input service' covers various services used in relation to the business of manufacturing the final products. In other words, the definition of 'input service' is very wide and covers not only services, which are directly or indirectly used in or in relation to the manufacture of final products but also i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products, but also includes various services used in relation to the 'business of manufacture of final products', be it prior to the manufacture of final products or after the manufacture of final products and that the definition of 'input service' is not restricted to the services used in or in relation to manufacture of final products. Same view has been taken by Hon'ble Bombay High Court in para 25 of its judgment in case of Coca Cola India Pvt. Ltd. Vs. CCE, Pune-II reported in 2009 (242) ELT 168 (Bom.). The 'business of manufacture' of final product, without any doubt, would include the sale of final product and hence, procuring of sales orders through commission agents would be covered by the expression 'activities related to business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xiliary Service) is covered by the term 'advertisement or sales promotion'. In my view, there is nothing in this circular which is contrary to the provisions of law and hence the same would be binding on the Departmental officers. Thus, in view of this circular also, though it is in respect of definition of 'input service' during period w.e.f. 1.4.2011, commission agents service would be cenvatable, as the term 'advertisement and sale promotion' was there in the definition of input service even during period prior to 1.4.2011. 9. In view of this above discussion, the impugned order is not sustainable. The same is set aside. The appeal is allowed. 7. In view of the above, I hold that the impugned order is not sustainable. The same is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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