TMI Blog2009 (10) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice. The original Authority confirmed the demand of and imposed penalty along with interest. He also imposed penalty on the Manager of the Appellant Company. The Commissioner (Appeals) upheld the Adjudication. In the light of the decision of CCE v. Bhillai Auxiliary Industries - in which held that commission agent service is included under business auxiliary service, is admissible for Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of Rs. 3,38,476 and imposed penalty of equal amount under section 11AC of Central Excise Act, 1944 along with interest. He also imposed penalty of Rs. 5,000 on the Appellant No. 2 Shri Vinay Kr. Jain, Manager of the Appellant Company. The Commissioner (Appeals) upheld the Adjudication order. 3. Heard both the sides and on perusal of records, it is seen that from the order of Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The relevant portion of the said order is reproduced below :— "In the light of the discussion, we hold that the definition of 'input service' has to be interpreted in the light of the requirements of business and it cannot be read restrictively so as to confine only up to the factory or up to the depot of manufacturers. In the result, we answer the reference by holding that the services ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of 'input service' as given in rule 2(l) of the Cenvat Credit Rules, 2004, covers, in addition to the services used by a manufacturer whether directly or indirectly in or in relation to manufacture of final products and clearance of final products from the place of removal, other service also, including the services used in relation to advertisement or sales promotion. Therefore, the services pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
