2012 (5) TMI 539

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..... r the Respondent. ORDER The Appellants are manufacturers of steel tubes and pipes, structural pipes and rigid PVC pipes and they have been taking Cenvat credit of input services used by them for sale of such product. That is to say, they were engaging commission agents for promoting their sale and commission was being paid to commission agents on which service tax has been paid. They were taking .....

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..... es and the same may be allowed following the precedent decision. 3. The ld. AR is not able to make out any difference between the facts of the case which is already decided and present the facts. 4. Further, I notice that services used for "sales promotion" is specifically included in the definition of input services as defined under Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, there is no .....

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