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TMI Blog2015 (10) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... an input service used directly or indirectly in the manufacture of final products. However the lower authorities have taken a view that the activity undertaken by the commission agents was only sales and not sales promotion. In my opinion by doing so the lower authorities have travelled beyond the show cause notice and reliance of the learned CA on the decision in the case of Salasar Copper v. CCE, Vapi reported in [2012 (6) TMI 25 - CESTAT, AHMEDABAD] is appropriate. - according to the definition of ‘input service’, the words ‘up to the place of removal’ has been used only in respect of few input services in the definition i.e. in respect of transportation and storage of the goods. Therefore this restrictive clause cannot be applied to al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the show cause notice when taking the view that the activity of commission agent does not amount to sales promotion. Further he also submits that the Board vide Circular No. 943/4/2011-CX., dated 29-4-2011 had clarified that benefit of Cenvat credit paid by commission agents as sales commission would be admissible. 3. The learned AR on the other hand would rely upon the decision of the Hon ble High Court of Gujarat in the case of CCE, Ahmedabad v. Cadila Healthcare Ltd. - 2013 (30) S.T.R. 3 (Guj.) to submit that the activity of the commission agent does not amount to sales promotion and input service definition includes only sales promotion and not the activity of commission agents. He also relies upon the circular relied upon by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the department, Commissioner (Appeals) has held in favour of the appellant. Further I also find considerable force in the argument that the lower authorities have travelled beyond the show cause notice while deciding the issue. In the show cause notice the proposal was to deny the Cenvat credit on the ground that the said service was not an input service used directly or indirectly in the manufacture of final products. However the lower authorities have taken a view that the activity undertaken by the commission agents was only sales and not sales promotion. In my opinion by doing so the lower authorities have travelled beyond the show cause notice and reliance of the learned CA on the decision in the case of Salasar Copper v. CCE, Va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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