TaxTMI 
TaxTMI 
2012 (6) TMI 21
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....ded against the respondent by the Assistant Commissioner vide order-in-original dated 29-1-2009 by which he confirmed the Cenvat credit demand amounting to Rs. 1,44,165/- in respect of the same. On appeal to the Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 22-5-2009 allowed the appeal. Against this order of the Commissioner (Appeals) the present appeal has been filed by the department. 2. Heard both the sides. 2.1 Mrs. Rimjhim Prasad, the learned Departmental Representative, assailed the impugned order by reiterating the grounds of appeal and pleaded that as per the definition of input service as given in Rule 2(l) of Cenvat Credit Rules, 2004, only the services received up to the place of remova....
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....reported in 2010 (06) LCX 0136, Lanco Industries Ltd. v. C.C.E., Tirupathi reported in 2009 (022) STT 0380-CESTAT = 2010 (17) S.T.R. 350 (Tri. - Bang.); C.C.E., Raipur v. Bhillai Auxiliary Industries [Final Order No. 1611/2008-SM (BR), dated 10-12-2008 - 2009 (14) S.T.R. 536 (Tri. - Del.)] and C.C.E., Ludhiana v. Abhishek Industries Ltd. reported in 2007 (10) LCX 253 = 2008 (9) S.T.R. 562 (Tri. - Del.) has held that the service of commission agents for procuring orders for commission is an activity related to business of the manufacturer and is covered by the definition of 'input service', that the judgment of Hon'ble Punjab & Haryana High Court in the case of Ambuja Cements Ltd. v. Union of India (supra) cited by the learned Departmental R....
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.... whether prior to manufacture or after manufacture. Every manufacturer for selling the goods manufactured by him would have to use the service of commission agents. There is nothing in the definition of 'input service' from which it can be concluded that the services, either mentioned in the main definition or mentioned in the inclusive portion of the definition of 'input service' have to be provided upto the place of removal only, as, if this criteria is adopted, a number of services like coaching and training, market research, credit rating, share registry etc. would not be eligible for Cenvat credit. The judgment of Hon'ble Punjab & Haryana High Court in the case of Ambuja Cements Ltd. v. Union of India (supra) cited by the learned Depar....