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TMI Blog2018 (2) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... ICAL MEMBER Mrs. RUKMANI MENON, Advocate, For the Appellant Mr. Pakshirajan, AR, For the Respondent Per : V. PADMANABHAN The applicant has filed the miscellaneous application for early hearing of the appeal as the issue is covered in their favour. The miscellaneous application is allowed and with concurrence of both sides, the appeal is taken up for disposal. 2. The present appeal has been f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the category of 'input service' under Rule 2(l) of the CENVAT Credit Rules, 2004. Department was of the view that the appellant was not entitled to avail such service tax as credit, as these were paid in connection with sales of the goods and is an activity subsequent to manufacture and clearance of the goods. Accordingly, show-cause notice was issued and vide the impugned order, the service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gents have undertaken sales promotion activity or not. If the answer is yes, the credit would be admissible and otherwise no. The learned CA relied upon the letter written by one of the two agents namely Agnes Bruno Ltd. dated February 15th 2007. In this letter, Agnes Bruno Ltd. had informed the appellant that they lend a helping hand to the Business Houses to sell their products. They undertake c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow any letter or agreement. However in every debit note, the opening sentence reads as under: "Being our commission towards the procurement of order for the liquid nitrogen to various parties as per details given below." In the case of Ambika Overseas, Hon'ble High Court of Punjab & Haryana has taken the view that procurement of orders is one of the aspects of sales promotion." 5. By followin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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