2009 (10) TMI 193

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....ndent. ORDER 1. These Appeals are arising out of the common order and, therefore, both are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the Appellants are engaged in the manufacture of cement and clinker classified under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. It has been alleged that the Appellant availed Cenvat cr....

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....y services, C&F services and cargo handling services taken at depot in relation to sale of goods from depot. The Commissioner (Appeals) observed that service tax on the services after clearance of the goods from the place of removal would not cover within the definition of input services under Cenvat Credit Rules, 2004. 4. I find that the Larger Bench of the Tribunal in the case of ABB Ltd. v. ....

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.... paid on the value of such services." 5. The Tribunal in the case of CCE v. Bhillai Auxiliary Industries - 2009 (92) RLT 97 (Delhi - CESTAT) held that commission agent service is included under business auxiliary service, is admissible for Cenvat credit. The relevant portion of the said order is reproduced below :— "I have carefully considered the submissions from both the sides. The commi....

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....a v. Abhishek Industries Ltd. (supra). Therefore, the Commissioner (Appeals) has rightly allowed the Cenvat credit of service paid on the commission received by the commission agents. As such, I find no infirmity in the impugned order. The Revenue's appeal is, therefore, dismissed." 6. In the present case, there is no dispute that the 'input service' viz. business auxiliary service, C&F agent s....