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2007 (7) TMI 627 - CESTAT MUMBAIWaiver of pre-deposit - CENVAT credit - commission agent services for promoting the sale of the goods - Held that: - The commission agents prima facie do promote the sale and once the definition of the input service includes services used for advertisement or sale promotion, market research the same shall be squarely covered by the definition of the input service, more so when it forms part of assessable value for which no deduction is permissible. In respect of the balance amount, we find that an amount of ₹ 13,27,497/- has already been deposited and another ₹ 6,59,506/- relates to advertisement services for which the Commissioner has not cited any evidence to show that the advertisement was done both for manufactured goods as well as traded goods. Pre-deposit waived.
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