2012 (12) TMI 145

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....  This appeal is directed against Order-in-Original No. 06/DEM/Vapi/ 2009, dt.27.02.2009, which disallowed the CENVAT Credit availed by the appellant on the Service Tax paid by him as a recipient of services from foreign national for the purpose of obtaining the orders from the foreign countries. 2. Heard both sides and perused the records.   3. Ld.Counsel submits that the issue....

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....round that the appellant is not eligible for availing credit under the provision of Rule 2(l) of CENVAT Credit Rules, 2004. It is undisputed that the period involved in this case is prior to 31.03.2008, on which day the definition under Rule 2(l) of CENVAT Credit Rules, 2004 has undergone change. It is also undisputed that the commission paid by the appellant is for procuring the orders for goods ....