TaxTMI 
TaxTMI 
2012 (9) TMI 51
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....nt. [Order]. - The appellants are manufacturers of cement and clinker chargeable to Central Excise duty. Among other input services, they use the services of the Commission Agent, who procured sale orders for them for which they get commission. The service of Commission Agent is Business Auxiliary Services. In this case, during the period from July, 2008 to Jan., 2009, the appellant ha....
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....unt on the appellant under Rule 15(2) of the Cenvat Credit Rules, 2004. On appeal being filed before the Commissioner (Appeals) against the Asstt. Commissioner's order, the Commissioner (Appeals) vide Order-in-Appeal dated 26-8-2010 upheld the Cenvat credit demand. However, he reduced the penalty to Rs. 2,000/-. Against this order of the Commissioner (Appeals), this appeal along with stay applicat....
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....e gone through the memorandum of appeal and also the stay application filed by the appellant. 5. The only point of dispute in this case is as to whether the Business Auxiliary services of Commission Agents received by the appellant is covered by the 'input services' or not. The service provided by the Commission Agents is of procuring sales orders for the goods manufactured by the appellan....
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....ment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs and capital goods and outward transportation up to the place of removal. 6. On going through the definition of 'input service', I am of the prima facie view that the services of Commission Agent i.e. procuring orders for sale is covered by the t....