TaxTMI 
TaxTMI 
2012 (11) TMI 566
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....Superintendent (AR) for respondent In this appeal filed by the assessee, the short question is whether, for the period from April 2005 to June 2007, the appellant was entitled to avail CENVAT credit of the service tax paid on Business Auxiliary Service by their commission agents. The original and first appellate authorities held against them after holding that the service of the commission agent ....
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....promoting the sale and hence the activity is very much covered by the expression sales promotion found in the definition of input service. It is pointed out that these aspects were not examined by the learned Commissioner (Appeals). Even the plea of limitation was not properly addressed. The appellate authority did not pay heed to the plea that copies of the relevant returns, which were submitted....
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.... of Central Excise (Appeals-I), Bangalore in the same assessee s case, wherein CENVAT credit on sales commission was allowed in view of the definition of input service , the Board s Circular ibid and case law including Ambuja Cement Ltd. vs. Union of India [2009 (14) S.T.R. 3 (P & H) and Commissioner vs. ABB Ltd. [2011 (23) S.T.R. 97 (Kar.)]. The learned counsel has also relied on Commissioner vs.....
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....ressly mentioned in the inclusion part of the definition, one need not bother to examine whether it has satisfied the ingredients of the main part of the definition. This is the view expressed by the Hon'ble Bombay High Court in Ultratech Cement Ltd. case (supra). This view was acknowledged and accepted by the Board in the aforesaid Circular and the same was followed by the Commissioner (Appeals) ....