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TMI Blog2017 (9) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... service contained in Rule 2(l) of the Cenvat Credit Rules, 2004 - Held that: - the job performed by the commission agent is for promoting the sales of the appellant’s products and not related to mere selling of goods. Since the phrase ‘sales promotion’ is finding place in the definition of input service for the purpose of availment of Cenvat credit, the credit taken by the respondent is in conform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused the records. 4. The appellant has produced various certificates issued by the commission agents to submit that the services provided by it are confirming to sales commission service. The activities undertaken by the commission agents pursuant to the agreement entered with the appellant are basically for promoting and boosting the sales of the appellant. Scope of work in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem with suitable products to meet their needs. 2. Very often, as a dealer of Plastiblends, the existing customers as well as prospective customers approach me seeking solutions for their specific needs and requirements. In such cases, I do my best to provide them with workable solutions. There have been several occasions where I have had detailed discussions with the technical staff of Plastib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l material concerning the goods manufactured by Plastiblends are always at hand and it is our constant effort to distribute supply the same to as many industrial consumers of the said goods as possible so that there is greater awareness about the range of products manufactured by Plastiblends. 5. At all times, our firm is stead fast in its aim of promoting the sales of goods manufactured by P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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