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TMI Blog2018 (3) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the order which by no stretch, is a post-removal activity. The service availed by the respondent would not be outside scope of ‘input service’ and disallowance of CENVAT credit sought by Revenue is without merit - appeal dismissed - decided against Revenue. - Appeal No. E/87210/15 - A/92196/2017 - Dated:- 13-10-2017 - MR. CJ Mathew, Member (Technical) Shri Manoj Kumar, Asst. Commr (AR), for appellant Shri Prashant Patankar, Consultant, for respondent Per: CJ Mathew Dispute pertains to availment of CENVAT credit of tax paid towards sales commission for domestic, as well as on export sale that was liable as provider of business auxiliary service . 2. It is the contention of Revenue that the availment of CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied that credit is admissible on the services of sale of dutiable goods on commission basis. Further reliance was placed on the decision of the Hon ble High Court of Punjab Haryana in Commissioner of Central Excise v. Ambika Overseas [2012 (25) STR 348 (P H)] which held that- 8. The Tribunal while affirming the order of Commissioner (Appeals) and adjudicating the issue in favour of the respondent had come to the conclusion that the activities in respect of which cenvat had been filed, were pre-removal activities and the same could not be held to be post-removal. It was further observed that canvassing and procuring orders were in relation to sales promotion and would fall under sales promotion activities. These activities were, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, the respondents have paid service tax using TR-6 challans and taken credit treating the said documents as documents covered by Rule 9(1) of the Cenvat Credit Rules, 2004. There is nothing irregular about it. 5. On perusal of the definition of input service in rule 2(l) of CENVAT Credit Rules, 2004, it is seen that inclusive portion specifically enumerates advertisement of sale promotion . It is also seen that the products manufactured by the respondent are tailor-made to meet the requirement of the customers. Consequently, any commission paid to agents has its genesis in placing of the order which by no stretch, is a post-removal activity. The decision in re Cadila Healthcare Ltd pertains to sales commission which has been dist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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