2011 (10) TMI 325

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....Murthy: The respondents were receiving service of sales promotion and marketing of their finished product from their commission agent in foreign country who was procuring orders for them. They availed CENVAT Credit of service tax paid on such services. In the impugned order, it has been held that credit is admissible and hence Revenue is in appeal. 2. Respondents also availed Consulting Engi....

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....urt of Mumbai in the case of CCE Nagpur Vs. Ultratech Cement Ltd. - 2010 (20) STR 577 (Bom). 6. I have considered the submissions made by both sides. 7. 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 decisi....