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2013 (8) TMI 350 - CESTAT NEW DELHICenvat credit of service tax paid on the services of commission agents abroad received by them for procuring export orders – Held that:- The service received by the respondent is Business Auxiliary Service which as its names suggests the same is in relation to the manufacturing business of the appellant and, hence, the same would be covered by the expression activities relating to business. Moreover during the period of dispute the definition of input service specifically covered the sales promotion and, procuring sales order is nothing but sales promotion – Also, relying upon the judgment in the case of Cadila Healthcare Ltd. vs. CCE, Ahmedabad [2009 (8) TMI 172 - CESTAT, AHMEDABAD] and CCE, Vapi vs. Nikamal Crates & Bins. [ 2010 (2) TMI 232 - CESTAT, AHMEDABAD], Cenvat Credit is allowed.
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