TMI Blog2014 (3) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... r manufacture of the goods. - Commissioner (Appeals) allowed the credit - Held that:- In the case of Commission Agent, it is already well settled that CENVAT credit of tax of duty paid on reverse charge basis under Section 66A of Finance Act, 1994, on services rendered by a Commission Agent located abroad can be taken. I agree with argument of the learned counsel for the respondent that there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, handling, storage, assembly, logistics, quality services, repacking, warehousing, delivery etc. Revenue was of the view that these activities happen after the export of the goods and, therefore, these services cannot be considered as "input services" for manufacture of the goods. Based on this reasoning, a show-cause notice was issued and adjudicated. The adjudicating authority confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Crates Bins (supra) was with reference to the services of commission agents located abroad and in this particular case, the agents of the appellant is located abroad carried out many activities other than that covered by the scope of the activities of a normal Commission Agent. Therefore, the decision rendered in the case of Nilkamal Crates Bins (supra) should not be made applicable for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission Agent in the said entry should be treated on a different footing as compared to services of a Commission Agent. She also relies on the decision of the Punjab and Haryana High Court in the case of Commissioner of Central Excise, Ludhiana Vs Ambika Overseas reported in 2012 (25) S.T.R 348 (P H), which also related to Commission Agent. 4. Considered the submissions of both sides. I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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