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2014 (10) TMI 281 - CESTAT NEW DELHICenvat Credit - input services - whether the appellant are eligible for Cenvat credit of service tax on commission paid to overseas commission agents for procuring export orders for them - Business Auxiliary Service - Held that:- The definition of ‘input service’ during the period of dispute covered the activities of advertisement or sales promotion and also the activities related to business. The service of procuring export order is, obviously, the service of marketing and sales promotion. It is also an activity related to the manufacturing business of the appellant, I, therefore, hold that the service of procuring export orders received by the appellant from the overseas commission agents is covered by definition of ‘input service’ and the respondent are eligible for Cenvat credit. The Commissioner (Appeals) has rightly held that the definition of input service has to be interpreted in the light of the requirement of the business and it cannot be read restrictively so as to confine only upto the factory or upto the depot of the manufacture. I, therefore, do not find any infirmity in the impugned order - Decided against Revenue.
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