TMI Blog2007 (7) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... ment services for which the Commissioner has not cited any evidence to show that the advertisement was done both for manufactured goods as well as traded goods. Pre-deposit waived. - E/695/2007-Mum - Stay Order No. S/494/2007-WZB/C-I/(EB) - Dated:- 24-7-2007 - Ms. Jyoti Balasundaram, Vice-President and Shri K.K. Agarwal, Member (T) Shri Vipin Jain, Advocate, for the Appellant. Shri S.G. Dewalwar, SDR, for the Respondent. ORDER This is an application for waiver of pre-deposit of service tax amounting to ₹ 78,50,491/- for which Cenvat credit was denied along with a penalty of equivalent amount and interest payable on the amounts demanded. 2. The brief facts of the case are that the applicant is engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services, (xiii) Banking Services, (xiv) Hire Services. Out of ₹ 78,50,491, a bulk amount of ₹ 53,29,447/- is in respect of business auxiliary services that is service tax paid by the commission agents which are employed to sell their goods. Another amount of ₹ 6,59,506/- is in respect of advertisement. Input service has been defined in the Cenvat Credit Rules, 2004 as under:- (i) input service means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rculated draft Cenvat Credit Rules, 2004 to all and invited comments in which it was specifically stated that service tax on input service is also admissible on services which are not directly related to manufacture but are related to sale of manufactured. In view of this, service tax credit on the business auxiliary services (commission agent s services) are squarely admissible and cannot be disallowed. On the same logic, the credit of service tax paid on the other input services such as advertisement, goods transport services, warehousing and other services is also clearly admissible. As per definition of input service, credit can be availed on services which may not be related to manufacture or clearance of final products as the inclusiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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