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2012 (12) TMI 145 - AT - Central ExciseCENVAT Credit - Service Tax paid by him as a recipient of services from foreign national for the purpose of obtaining the orders from the foreign countries – denial on the ground that the appellant is not eligible for availing credit under the provision of Rule 2(l) of CENVAT Credit Rules, 2004 - period involved in this case is prior to 31.03.2008, on which day the definition under Rule 2(l) of CENVAT Credit Rules, 2004 has undergone change - commission paid by the appellant is for procuring the orders for goods manufactured by him - Service Tax liability on the appellants made under Section 66A, is a liability which should have been discharged by commission receiver, in which case, the appellant would have been eligible to avail CENVAT Credit of Service Tax so paid - activity of payment of commission during the relevant period is in respect of the business activity of appellant – cenvat credit allowed – in favor of assessee
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