TMI Blog2013 (4) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... d to Commissioner (Appeals), who set aside the adjudication order. Against the appeal, revenue is before tribunal. Held that - the assessee is entitled to take Cenvat credit of service tax paid by them on the services availed by them in the course of business of manufacturing as held by the Hon'ble High Court of Bombay in the case of Ultra Tech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling of their final product, they availed the service of selling agent who paid service tax on the commission received from the appellant and issued in voices to the appellant showing service tax. The respondent took the credit of the commission paid by them to selling agent. Revenue is of the view that the services of selling agent has been availed by the respondents outside their factory pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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