TMI Blog2011 (12) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... y the manufacturer or producer of final products or a provider of output taxable service. - Decided in favor of assessee. - C/1053 to 1056/2009-Mum. - Final Order Nos. A/452-455/2011-WZB/C-IV(SMB) - Dated:- 5-12-2011 - Mr. Sahab Singh, J. Appearance Shri Ayush Agarwal, Advocate for Appellant Shri Sanjay Kalra, Appraiser (A.R) for Respondent These are four appeals filed by M/s. Century Rayon (hereinafter referred to as the appellants) having the common issue against Orders-in-appeal No. SB/83-86/Th-II/09 dated 09.09.2009. 2. The period involved in these four appeals are as under:_ Sr. No. Appeal No. Period 1. C/1053/2009-Mum. December 2006 to February 2007 2. C/1054/2009-Mum. November 2005 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by them under Section 66A of the Finance Act read with Section 68 (2) again read with Rule 2(1) (d) (iv) of the Service Tax Rules. He further submitted that Commission paid to the agents, who were causing sale of the goods manufactured by the appellant qualifies the input service used in relation to the manufacture of the goods and service rendered by the commission agent will be covered by the expression sales promotion in the definition. He further submitted that the taxable services provided from outside India and received in India shall not be treated as output services under Rule 5 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. He also pointed out that order-in-appeal is clearly contrar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the statutory provisions and there is no scope for any other interpretation". In 2008 Board has issued another Circular vide F.No.345/1/2008-TRU dated 27.06.2008, it was clarified as under:- "The recipient of the service is required to pay service tax under Section 66A though the service is actually provided not by the recipient but by a person located in a country other than India. Such taxable services, not being actually provided by the person liable to pay service tax, are not treated as 'output services' for the purpose of CENVAT Credit Rules, 2004. However, service tax paid under Section 66A is available as 'input credit' under CENVAT Credit Rules, 2004 provided the said services are used as input services by the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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