2011 (10) TMI 324

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.... service tax paid by the Commission Agent of the respondent under the head Business Auxiliary Service will be admissible as CENVAT credit to the respondent. Revenue is in appeal against this decision. 2. Ld.AR submits that the inclusive part of the definition of the input service has to be read with the main definition and therefore the credit is admissible only when the service is rendered in or....

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....ides. 5. The issue as to whether the definition of input service should be treated as one similar to input has already been decided by Hon'ble High Court of Karnataka in the case of ABB Ltd. as reported in 2011 (23) STR 97 which has upheld the decision of Larger Bench of Tribunal in the case of ABB Ltd. Further, as submitted by ld.Counsel for the respondent, Ultratech Cement decision is also appl....