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2015 (10) TMI 51 - AT - Service TaxDenial of CENVAT Credit - whether appellant is eligible for the benefit of Cenvat credit of service tax paid on sales commission paid by them to their agents - Held that:- Even though department has not filed appeal, the fact remains that even if appeals are filed by the department, Commissioner (Appeals) has held in favour of the appellant. Further I also find considerable force in the argument that the lower authorities have travelled beyond the show cause notice while deciding the issue. In the show cause notice the proposal was to deny the Cenvat credit on the ground that the said service was not an input service used directly or indirectly in the manufacture of final products. However the lower authorities have taken a view that the activity undertaken by the commission agents was only sales and not sales promotion. In my opinion by doing so the lower authorities have travelled beyond the show cause notice and reliance of the learned CA on the decision in the case of Salasar Copper v. CCE, Vapi reported in [2012 (6) TMI 25 - CESTAT, AHMEDABAD] is appropriate. - according to the definition of ‘input service’, the words ‘up to the place of removal’ has been used only in respect of few input services in the definition i.e. in respect of transportation and storage of the goods. Therefore this restrictive clause cannot be applied to all the cases. Therefore if the service tax has been paid treating the same as Business Auxiliary Service the assessee cannot be denied the benefit of service tax credit which has been paid by the service provider. - Decided in favour of assessee.
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