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2013 (11) TMI 1074 - AT - Service TaxCenvat credit on Commission Agent Service - Revenue was of the view that the commission agent’s service (Business Auxiliary Service) for procuring sales orders is not covered by the definition of ‘input service’ – Held that:- Following CCE, Ahmedabad vs. Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] - The definition of input service allows all credit on services used for clearance of final products upto the place of removal - activity of sale promotion is specifically allowed and on many occasions, the remuneration for the same is linked to actual sale - credit is admissible on the services of sale of dutiable goods - According to the Circular No.943/4/2011-CX dated 29.4.2011, the service of commission agents (Business Auxiliary Service) is covered by the term ‘advertisement or sales promotion’ - there is nothing in the circular which is contrary to the provisions of law and hence the same would be binding on the Departmental officers - commission agents service would be cenvatable, as the term ‘advertisement and sale promotion’ was there in the definition of input service even during period prior to 1.4.2011 – order set aside – Decided in favour of Assessee.
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