CENVAT credit on overseas commission agents' services treated as input services under Rule 2(l), with binding precedent controlling the issue.

CENVAT credit on services of overseas commission agents engaged in canvassing and procuring orders was held to fall within "input services" under Rule 2(l) of the Cenvat Credit Rules, 2004, because the issue was already covered by an earlier Division Bench ruling of the same HC. That prior decision was treated as binding and decisive of the legal question. The question of law was therefore answered against the appellant, and the appeal was dismissed.

---

---

Issues: Whether CENVAT credit was admissible on services of overseas commission agents used for canvassing and procuring orders as input services under Rule 2(l) of the Cenvat Credit Rules, 2004.

Analysis: The question stood covered by an earlier Division Bench decision of the same Court holding that such services were within the ambit of input services. That decision was treated as binding.

Conclusion: The question of law was answered against the appellant and the appeal was dismissed.

---