2012 (10) TMI 937

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..... fairly agrees that in the appeal memorandum filed by the Revenue there is no contrary decision cited nor he is able to cite any decision showing that credit is not admissible. The reliance of the Revenue on decision of Hon’ble Bombay High Court in the case of Ultra Tech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] misplaced because sales promotion as a service was not considered in the decis .....

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..... esent on behalf of the respondent. Heard the ld. A.R. 3. The grounds taken by the ld. A.R. against the order are that the sales commission was paid by the respondent after the sale of goods and therefore it cannot be said and considered as for sales promotion; the service has no nexus with the manufacture and is rendered after the goods are removed and credit of service tax paid after the place .....

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