2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT

CENVAT credit - Overseas Commission Agents - Input services - Post removal services - Rule 2(l) of Cenvat Credit Rules, 2004 - 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 - Held that: learned counsel for the revenue was unable to justify that the claim of cenvat credit by the assessee was erroneous in any manner - Appeal is dismissed