TMI Blog2012 (7) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(l) of the Cenvat Credit Rules, we find that no basis for this finding has been given. The services of commission agents/brokers are availed for procuring the sales orders against which the manufacturer makes direct supplies to the customers and the commission agents/brokers get the commission. These services, of commission agents/brokers are as in the nature of sales promotion, an activity specifically covered in the inclusive portion in the definition of input service. This service, in our view, would also be covered by the term “activity related to business” which was also covered by the definition of ‘input service’ during the period of dispute. We, therefore, hold that the services, in question, are covered by the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Cenvat Credit Rules, 2004 were imposed. 2. On appeal to Commissioner (Appeals) these orders of the original adjudicating authorities were upheld vide Order-in-Appeal No. 187-188- CE/LKO/2009 dated 6-11-2009. Against the above order of the Commissioner (Appeals), these appeals have been filed along with the stay applications. Though these matters are listed for hearing of stay applications only, after hearing the same for some time, we were of the view that since a short issue is involved, the appeals themselves can be taken up for final disposal. Accordingly, the requirement of pre-deposit is waived and with the consent of both the sides the matter is heard for final disposal. 3. Heard both the sides. 4. Shri Mayank Garg, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efully considered the submissions made from both the sides. The point of dispute in this case is as to whether the services of commission agents for procuring sales orders received by the appellant is an input service or not for the purpose of availing Cenvat credit. Though, in the order-in-original dated 27-2-2009 the Additional Commissioner has given a finding that the commission and brokerage paid to the commission agents and brokers was the payment made for the service provided after the removal of cement from the place of removal and as such the said service does not fall within the input service as defined under Rule 2(l) of the Cenvat Credit Rules, we find that no basis for this finding has been given. The services of commission ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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