2013 (6) TMI 616

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....er Mr. S.S. Kang: Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the credit in respect of service tax which has been paid on the commission agent service is denied on the ground that commission agent service is nothing to do with the manufacturing of goods and its post manufacturing activity. 3. The contention of the appellant is that appellants ar....

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....se. Therefore, while deciding what is an eligible input service for a specific output service, the claimed input service should also be required to meet the tests specified though the same were rendered in the context of goods rather than services. The contention is that Tribunal relied upon the decision of Hon'ble Supreme court in the case of Maruti Suzuki Ltd. vs. Commissioner of Central Excise ....

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.... any service used by a manufacturer, whether directly or indirectly in or in relation to manufacture of good and clearance of final products from place of removal. For ready reference, the definition of input service is reproduced below: Input service means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether di....

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....which includes services in respect of sales promotion. 9. Hon'ble Punjab and Haryana High Court in the case of C.C.E, Ludhiana vs. Ambika Overseas reported in 2012 (25) STR 348 (P & H) held that the assessee a manufacturer is entitled to the credit of services provided by the Overseas Commission Agent for canvassing and procuring the order as these activities are sale promotion. Revenue relied ....