https://www.taxtmi.com/caselaws?id=194870 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. en-us Tue, 12 May 2015 00:00:00 +0530 Tue, 24 Oct 2017 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194870 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. Case-Laws Service Tax Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194870