2010 (10) TMI 336

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....Appellant. Shri K.S. Chandrasekhar, JDR, for the Respondent. [Order]. -  This appeal is an appeal filed by M/s. Vishal Natural Food Products Ltd., Tumkur, a 100% E.O.U., against the impugned the order of the Commissioner (Appeals). Vide the Order-in-Appeal No. 150/2008 dated 28-11-2008, the Commissioner (Appeals) partially sustained the order of the Original authority dated 27-6-2008....

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.... agents service and labour charges. The Commissioner (Appeals) recorded that he agreed with the findings of the lower authority that these were not related to manufacturing activities and hence, the appellant was not entitled for Cenvat credit paid on those services. 2. Before the Tribunal, it is submitted that vide Order-in-Appeal No. 150/2008 dated 28-11-2008, the appellant had obtained a fav....

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....2(l) of the Cenvat Credit Rules which clearly specifies 'sales promotion' as an eligible input service. Commission was paid to agents abroad for procuring orders which was nothing but sale promotion. The impugned order restricting the credit was contrary to law and was liable to be set aside. The appellant has refrained from addressing any grounds on the correctness of the respondent's assumption ....

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....rvice to the commission agents who procured export orders of the assessee's final products and tax paid to man power supply agency for providing labour are definitely 'input service' and the same are entitled to credit. 5. I am inclined to agree with the plea raised by the learned counsel for the appellants that the appellant, an EOU, is entitled to credit of service tax paid under Busines....