https://www.taxtmi.com/caselaws?id=252147 The Commissioner (Appeals) upheld the appellant's eligibility for Cenvat credit on service tax paid to overseas commission agents for procuring export orders. The service was deemed an input service crucial for the business, not limited to the factory or depot. The Revenue's appeal challenging this decision was dismissed as the service fell within the definition of 'input service' covering activities related to marketing, sales promotion, and business. The interpretation of 'input service' was not restricted to the factory or depot, leading to the dismissal of the Revenue's appeal. en-us Fri, 08 Mar 2013 00:00:00 +0530 Sun, 12 Oct 2014 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252147 The Commissioner (Appeals) upheld the appellant's eligibility for Cenvat credit on service tax paid to overseas commission agents for procuring export orders. The service was deemed an input service crucial for the business, not limited to the factory or depot. The Revenue's appeal challenging this decision was dismissed as the service fell within the definition of 'input service' covering activities related to marketing, sales promotion, and business. The interpretation of 'input service' was not restricted to the factory or depot, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Fri, 08 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252147