2009 (6) TMI 98

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..... utilised in or in relation to the manufacture of final product and therefore, they are not eligible for Cenvat credit. We find that the applicant paid the service tax as recipient of services on overseas commission. It is also seen that the service is related to manufacture of their final goods. Therefore, the applicant made out a prima facie case for waiver of pre-deposit of tax and penalty. Acco .....

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..... overseas commission has not been utilised in or in relation to the manufacture of final product and therefore, they are not eligible for Cenvat credit. We find that the applicant paid the service tax as recipient of services on overseas commission. It is also seen that the service is related to manufacture of their final goods. Therefore, the applicant made out a prima facie case for waiver of pre .....

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