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TMI Blog2014 (6) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of the learned advocate that even after the “activities related to business” stand deleted from the definition of inputs credit, as per the Board’s Circular, the Service Tax paid on commission agent services would be available. However, he clarifies that period involved in the present case is prior to the amendment to the definition of input services - Following decision of C.C.E., Ludhiana v. Abhishek Industries Ltd. as reported in [2007 (10) TMI 583 - CESTAT NEW DELHI] - Decided in favour of assessee. - E/1418/2011 - Final Order No. A/275/2012-EX(DB) - Dated:- 12-3-2012 - Ms. Archana Wadhwa, Member (J) and Shri Mathew John, Member (T) Shri Kapil Vaish, CA, for the Appellant. Shri S.R. Meena, DR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post manufacturing and post clearance activities, they do not satisfy the definition of inputs services. On the other hand, it is the appellant s contention that services of commission agent are, in fact, received prior to the clearance of goods, and it is based upon the orders procured by them, the goods were cleared from their factory. As such, the Revenue s stand that the same are related to post clearance activities cannot be upheld. In any case, submits the learned advocate that there are number of Tribunal s decisions laying down that such activities have direct nexus with the business activities of the assessee and as such have to be treated as input services. 4. We find from the impugned order of the Commissioner (Appeals) tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that Service Tax paid on commission agent in respect of sales made through such agent is admissible for Cenvat credit. It seems that the said Division Bench judgment in the case of Lanco Industries Ltd. escaped the attention of the Single Member Bench deciding the issue in the case of Chemplast Ltd. Further, the Tribunal s decision in the case of Cadila Healthcare Ltd. v. C.C.E., Ahmedabad as reported in 2010 (17) S.T.R. 134 (Tri.-Ahmd.) also held that the Foreign Commission agent service for sale promotion, are input services and credit on Service Tax paid on the same is admissible. As such, we note that there are catena of judgments laying down that the Service Tax paid on the commission agent services is available as Modvat credit. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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