2010 (8) TMI 231

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....sp;      Shri S.M. Vaidya, JDR, for the Appellant. Shri Bharat Raichandani, Advocate, for the Respondent. [Order]. - This appeal is filed by the Revenue against the impugned order wherein input service credit was allowed to the respondents on service tax paid to the brokers. 2. The facts of the case are that the respondents availed the services of the brok....

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....it. He relied on Maruti Suzuki Ltd. v. Commissioner of Central Excise, Delhi - 2009 (240) E.L.T. 641 (S.C.). 4. On the other hand the learned Advocate on behalf of the respondents submitted that the allegation against the respondents is that the respondents has availed the service beyond the place of removal. In fact, the respondents has availed the services of the broker before clearance ....