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TMI Blog2014 (10) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... service’ during the period of dispute covered the activities of advertisement or sales promotion and also the activities related to business. The service of procuring export order is, obviously, the service of marketing and sales promotion. It is also an activity related to the manufacturing business of the appellant, I, therefore, hold that the service of procuring export orders received by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax on commission paid to overseas commission agents for procuring export orders for them. The department being of the view that this service i.e. Business Auxiliary Service, received from the commission agents abroad is not input service, issued three show cause notices for denial of Cenvat credit amounting to ₹ 4,35,484/-, ₹ 40,363/- and ₹ 1,25,739/- along with interest and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer. Against this order of the Commissioner (Appeals) this appeal has been filed by the Revenue. 2. None appeared for the respondent though a notice for hearing has been issued to them. In view of this, so far as the Respondent are concerned the matter is being decided ex parte. 3. Heard Ms. Shweta Bector, ld. DR who assailed the impugned order reiterating the grounds of appeal and pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the appellant are eligible for cenvat credit in respect of service received from the overseas commission agents. The definition of input service during the period of dispute covered the activities of advertisement or sales promotion and also the activities related to business. The service of procuring export order is, obviously, the service of marketing and sales promotion. It is also an acti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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