9911796707
TMI Blog2012 (7) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... ri I. Baig, AR, for the Respondent. ORDER The appellants are manufacturers of cement. They avail Cenvat credit on inputs, capital goods and input services. One of the service in respect of which Cenvat credit has been taken is the service of commission agent for procuring the orders for sale of cement. In respect of this service, the appellant took Cenvat credit of Rs. 18,10,115/- during 2004-05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 dated 6-11-2009. Against the above order of the Commissioner (Appeals), these appeals have been filed along with the stay applications. Though these matters are listed for hearing of stay applications only, after hearing the same for some time, we were of the view that since a short issue is involved, the appeals themselves can be taken up for final disposal. Accordingly, the requirement of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in this regard he relies upon the judgments of the Tribunal in the cases Commissioner v. Abhishek Industries Ltd. - 2008 (9) S.T.R. 562 (Tri.-Del.), Commissioner v. Bhilai Auxiliary Industries (Final Order No. 1611/2008-SM(BR), dated 10-12-2008 [2012 (277) E.L.T. 192 (Tribunal) = 2009 (14) S.T.R. 536 (Tribunal)], CCE, Ludhiana v. Rightway Fabrics Pvt. Ltd. - 2011 (24) S.T.R. 505 (Tri.-Del.) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given a finding that the commission and brokerage paid to the commission agents and brokers was the payment made for the service provided after the removal of cement from the place of removal and as such the said service does not fall within the 'input service' as defined under Rule 2(l) of the Cenvat Credit Rules, we find that no basis for this finding has been given. The services of commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner v. Bhilai Auxiliary Industries (Final Order No. 1611/2008-SM(BR), dated 10-12-2008, CCE, Ludhiana v. Rightway Fabrics Pvt. Ltd. - 2011 (24) S.T.R. 505 (Tri.-Del.) and Lanco Industries Ltd. v. CCE, Tirupathi reported in 2010 (17) S.T.R. 350 (Tri.-Bang.) wherein it has been held that the services of commission agent for procuring sales orders for a manufacturer on commission is an activity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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