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2015 (9) TMI 575 - AT - Central ExciseCenvat Credit - Input services - Business auxiliary services being provided by the commission agents - Nexus with manufacturing activity - impact of the amendment to Rule 2(l) w.e.f. 1.4.2011 - The demands raised were confirmed by the Commissioner by distinguishing between the activity of "Sales Promotion" and "Sales" - Held that:- the decisions of this Tribunal in the case of Rosa Sugar Works vs. CCE, Lucknow [2013 (11) TMI 1074 - CESTAT NEW DELHI] is clearly applicable to this case. - Credit allowed. According to the circular dated 29-4-2011, the service of commission agents (Business Auxiliary Service) is covered by the term "advertisement or sales promotion". In my view, there is nothing in this circular which is contrary to the provisions of law and hence the same would be binding on the Departmental officers. Thus, in view of this circular also, though it is in respect of definition of "input service" during period w.e.f. 1-4-2011, commission agents service would be cenvatable as the term "advertisement and sales promotion" was there in the definition of input service even during period prior to 1-4-2011.
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