2012 (7) TMI 30

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....the appellants are engaged in the manufacture of sugar. For sale of their final product, they availed the services of the commission agent, and are paying Service tax on the said services under the category of Business Auxiliary Services. They availed the Cenvat credit of Service tax so paid by them on the services of commission agent. Revenue is of the view that they are not entitled to avail Cenvat credit inasmuch as commission agent services cannot be considered to be eligible cenvatable services. Accordingly, proceedings were initiated against the appellants by way of issuance of show cause notice dated 25-9-2009 raising demand of duty for the period 1-4-2007 to 30-8-2009. The show cause notice stand culminated into the impugned order p....

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.... modvat, though he has preferred to rely upon the Single Member Bench decision in the case of Chemplast Sanmar Ltd. v. CCE LTU [2010] 29 STT 289 (Chennai - CESTAT) laying to the contrary. 5. I find that Tribunal's decision in the case of Bhilai Auxiliary Industries (supra) stands passed before the decision in the case of Chemplast Sanmar Ltd. (supra). The said judgment in the case of Bhilai Auxiliary Industries (supra) relies upon the Division Bench judgment of the Tribunal in the case of Metro Shoes (P.) Ltd. v. CCE [2007] 10 STT 462 (Mum. - CESTAT) as also in the case of CCE v. Abhishek Industries Ltd. [2008] stay order No. 1106 of 2007-Ex (PB), dated 23-10-2007 and the decision in the case of Chemplast Sanmar Ltd. (supra) has not take....