2011 (1) TMI 599

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....i C Dhanasekaran, SDR Per: Dr Chittaranjan Satapathy: Heard both sides. 2. Shri S.Muthuvenkataraman, learned counsel appearing for the appellants states that the appellants have been denied credit of service tax paid by them on the commission given to foreign agents for the service of locating the buyers and finding their requirement of the goods to enable the appellants to manufacture an....

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....vities are post removal activities cannot be accepted. Further, the definition of the 'inputs services' includes services used in relation to 'sales promotion', and these activities can rightly be described as sales promotion activities. Sales promotion activities undertaken at a given point of time also aims at sales of goods which are to be manufactured and cleared in future. Any advertisement g....