https://www.taxtmi.com/caselaws?id=208760 Commission agent services received abroad for securing export orders were treated as input service for Cenvat credit purposes because Rule 2(l) of the Cenvat Credit Rules, 2004 includes advertisement or sale promotion services and activities relating to business. Services of foreign commission agents engaged to procure export orders were viewed as falling within sale promotion and, in any event, within business-related activities. On that basis, the service was held prima facie to be covered by the definition of input service, no infirmity was found in the order-in-appeal, and the stay application was dismissed. en-us Mon, 20 Dec 2010 00:00:00 +0530 Thu, 19 Jan 2012 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208760 Commission agent services received abroad for securing export orders were treated as input service for Cenvat credit purposes because Rule 2(l) of the Cenvat Credit Rules, 2004 includes advertisement or sale promotion services and activities relating to business. Services of foreign commission agents engaged to procure export orders were viewed as falling within sale promotion and, in any event, within business-related activities. On that basis, the service was held prima facie to be covered by the definition of input service, no infirmity was found in the order-in-appeal, and the stay application was dismissed. Case-Laws Service Tax Mon, 20 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208760