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2018 (3) TMI 747 - AT - Central ExciseCENVAT credit - sales commission for domestic as well as on export sale - Is the credit of Business Auxiliary Service on account of sales commission now disallowed after the deletion of expression activities related to business ? Held that - On perusal of the definition of input service in rule 2(l) of CENVAT Credit Rules 2004 it is seen that inclusive portion specifically enumerates advertisement of sale promotion . It is also seen that the products manufactured by the respondent are tailor-made to meet the requirement of the customers. Consequently any commission paid to agents has its genesis in placing of the order which by no stretch is a post-removal activity. The service availed by the respondent would not be outside scope of input service and disallowance of CENVAT credit sought by Revenue is without merit - appeal dismissed - decided against Revenue.
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