TMI Blog2008 (12) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... o be treated as ‘input services’ - credit of service paid on the commission received by the commission agents allowed - E/1251/2007/SM - 1611/2008/SM(BR)(PB), - Dated:- 10-12-2008 - Shri Rakesh Kumar, Member (T) Shri S. Gautam, DR, for the Appellant. Shri Sanjay Khandwe , C.A. , for the Respondent. [Order].- The Respondent who manufacture excisable goods falling under Chapter 73 of the Central Excise Tariff and availed Cenvat credit facility under Cenvat Credit Rules, 2004, had utilized the services of commission agents for procuring the orders for their finished goods. The commission agents pay service tax on the commission received by them. The point of dispute in this case is as to whether the Respondent availing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removal and the services with regard to post-removal activities are not covered by the definition of 'input service'. He, therefore, pleaded that the Commissioner (Appeals)'s order allowing Cenvat credit of Rs. 95,247/- is not correct. 2.2 Shri Sanjay Khandwe, C.A., the learned Counsel for the Respondent, pleaded that the definition of 'input service' is in two parts-the first part is the services used by a manufacturer whether directly or indirectly in or in relation to the manufacture of final products and clearance of the final products from the place of removal and the second part of the definition is the inclusive part, which covers a number of services like services used in relation to setting up, modernization, renovation or rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to manufacture of final products and clearance of final products from the place of removal, other service also, including the services used in relation to advertisement or sales promotion. Therefore, the services provided by the commission agents have to be treated as 'input services'. I find that the same view has also been taken by the Tribunal in the above-mentioned cases in the judgments in the cases of Metro Shoes Pvt. Ltd. v. CCE, Mumbai-I (supra) and CCE, Ludhiana v. Abhishek Industries Ltd. (supra). Therefore, the Commissioner (Appeals) has rightly allowed the Cenvat credit of service paid on the commission received by the commission agents. As such, I find no infirmity in the impugned order. The Revenue's appeal is, therefore, d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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