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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal Dismissed: Overseas Commission Agents' Services Not Eligible for CENVAT Credit</h1> The High Court of Punjab & Haryana dismissed the appeal regarding CENVAT Credit on services provided by overseas commission agents, affirming that ... CENVAT credit - input services - Overseas Commission Agent - post removal services - decision in the case of COMMISSIONER OF CENTRAL EXCISE, LUDHIANA Versus AMBIKA OVERSEAS [2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT], contested - Held that: - The matter is covered against the appellant by the judgment of the Division Bench of this Court dated 20-7-2011 in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas [2010 (9) TMI 240 - CESTAT, NEW DELHI] - Counsel for the appellant stated that the revenue did not challenge that judgment as low revenue was involved - appeal dismissed - decided against Revenue. The High Court of Punjab & Haryana admitted an appeal regarding CENVAT Credit on services provided by overseas commission agents. The court upheld the decision that such services do not qualify as input services under the Cenvat Credit Rules, based on a previous judgment. The appeal was dismissed, and no costs were awarded.

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