TMI Blog2017 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... the buyer, taking part in exhibition and advertisement. As per this activity, it is clear that service provided by the foreign service provider is of sales promotion. The sales promotion service is clearly mentioned in the inclusion part of the input service definition under Rule 2(l) - credit allowed - appeal allowed - decided in favor of appellant. - E/85727/14 - A/89844/17/SMB - Dated:- 15-9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore it was held that commission paid to the foreign agent is not related to sales promotion activity like advertisement, accordingly the said service is not covered under inclusive part of the definition of input service. He submits that in the present case the foreign service provider are engaged in various activities, they have responsibility to promote the product, visiting the buyer, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that as per the Hon ble Gujarat High Court judgment in case of Cadila Health Care Ltd(supra) same service was held as inadmissible input service, therefore following the judgment of Hon ble Gujarat High Court, Cenvat credit is not admissible as the same services were received by the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. As per this activity, it is clear that service provided by the foreign service provider is of sales promotion. The sales promotion service is clearly mentioned in the inclusion part of the input service definition under Rule 2(l). The Hon ble High Court also observed that the activity of sales promotion is one of the services in inclusion part of the definition, therefore considering the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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