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2010 (12) TMI 650 - AT - Service TaxWaiver of pre-deposit - business auxiliary services - Rule 2(l) of Cenvat Credit Rules 2004 (CCR) - assessee had paid commission and service tax on the commission subsequent to manufacture and clearance of the excisable goods - L&T is the sole selling agent of the assessee and is prima facie engaged in promoting sales of the hydraulic excavators manufactured by the assessee - Held that: ‘sales promotion’ is specifically covered in the definition of input service - once the cost incurred by the service was added to the cost and was so assessed, it was a recognition by revenue of the services having a connection with the manufacture of the final product - Held that: Komatsu has made a strong prima facie case against the impugned demand and penalty - Decided in favour of the assessee
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