2013 (3) TMI 364

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....haskar, DR, for the Respondent. ORDER The appellant are manufactures of Cement chargeable to central excise duty. They availed cenvat credit of service tax paid on various input services. During the period Feb. 2009 to October, 2009, they availed services of commission agents in connection with the sale of final products in respect of which they availed cenvat credit amounting to Rs. 4,99,48....

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.... under Rule 15(2) of the Cenvat Credit Rules, 2004. On appeal to the Commissioner (Appeals), the Asstt. Commissioner's order was upheld vide order-in-appeal dated 22-2-2010. Against this order of the Commissioner (Appeals), this appeal along with stay application has been filed. 2. Though notice of hearing in respect of the stay application had been sent to the appellant well in time but when t....

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....he memorandum of appeal and stay application of the applicant. There is no dispute that the services, in question, are used for procuring the sale orders in respect of the final product - cement, manufactured by the appellant. The definition of 'input service', as given in Rule 2(l) of the Cenvat Credit Rules, 2004, during the period of dispute, specifically covered the services of marketing and s....