TMI Blog2010 (12) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... export orders from them - Held that:- service of commission agent is a service of the sale promotion and would be covered by the definition of ‘input service’. In any case, the activities relating to business are also covered by the definition of ‘input service’ and the service received from the agents for securing export orders would certainly cover by the term activity relating to business, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax paid by them. In other words, the point of dispute is as to whether the services of business auxiliary service received by the respondent from the commission agents appointed abroad can be treated as their input service. The Assistant Commissioner had decided this issue against the respondent and confirmed Cenvat credit of Rs. 47,862/- along with interest and imposed penalty of equal amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent, there is a letter received from them wherein the respondent have opposed the department s appeal and stay application and pleaded that the impugned order does not merit any interference and the respondent have a very good case on merit. 5. I have carefully considered the submissions of the ld. DR and also the contention of the respondent in their letter received in Registry on 7t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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