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TMI Blog2024 (10) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be sold through BPCL s distributors and agreed to pay commission as stipulated in the said agreement. Since the commission paid to BPCL is leviable to service tax, appellant discharged service tax on the sales commission which they had later availed as credit being an input service. On a plain reading of the definition of input service , it is clear that advertisement or sales promotion service has been specifically included in the scope of the input service defined under Rule 2(l) of the CCR, 2004. Besides being a manufacturer of excisable goods, marketing expenses incurred till the date of delivery apparently sale of the goods as held by the Hon ble Supreme Court in the case of UNION OF INDIA ORS. ETC., ETC. VERSUS BOMBAY TYRE INTERNAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.45,54,978/- Rs.45,54,978/- E/20789/2017 December 2011 to November 2012 Order-in-Appeal No. 107-110/2017-CE Au-I dated 07.03.2017 Rs.80,43,395/- Rs.8,04,257/- 2. Facts involved in the appeal No.E/755/2012, which are more or less common to all other appeals except the period involved are briefly stated as follows: The appellants are engaged in the manufacture of excisable goods viz. LPG Gas stoves falling under Chapter 73 of Central Excise Tariff Act, 1985. They were clearing the excisable goods on payment of duty. Also, the appellant were registered for rendering services under the category of Business Auxiliary Service. During the relevant period i.e. from 2006-07 to 2010-11 (up to May 2010), they have availed cenvat credit of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the finding of the Commissioner that the sales promotion is an activity beyond the place of removal is erroneous and contrary to the definition of input service; hence not sustainable. In support, he has referred to the judgments of this Tribunal the case of Jodhani Papers Ltd. Vs. CCE, Bangalore-II [2015(39) STR 126 (Tri. Bang.)]. Further he has submitted that the Tribunal in the case of Essar Steel India Ltd. Vs. CCE ST, Surat-I [2016(335) ELT 660 (Tri. Ahmd.)] referring to the explanation inserted to the definition of input service vide Notification No.2/2016-CE(NT) dated. 03.02.2016 held that the activity of sale of dutiable goods on commission basis is included in the scope of sales promotion; hence being clarificatory in natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut service means any service, (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes services,- 8. On a plain reading of the definition of input service , it is clear that advertisement or sales promotion service has been specifically included in the scope of the input service defined under Rule 2(l) of the CCR, 2004. Besides being a manufacturer of excisable goods, marketing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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