2013 (8) TMI 350

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....spute in this case is as to whether the respondent manufacturer of Circular Weaving Machines and Cheese Winders, are eligible for Cenvat credit of service tax paid on the services of commission agents abroad received by them for procuring export orders. The department being of the view that this service is not covered by the definition of input service, denied the Cenvat credit and accordingly by ....

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.... the Revenue's appeal and emphasised that the services of commission agents received by the respondent have no nexus with the manufacture of final product and, hence, are not eligible for Cenvat credit, that the services of commission agents for procuring sales orders cannot be treated as sales promotion, that the judgments of the Tribunal relied upon in the Commissioner (Appeals)'s order have not....

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.... be covered by the expression activities relating to business. Moreover during the period of dispute the definition of input service specifically covered the sales promotion and in my view, procuring sales order is nothing but sales promotion. Same view has been taken by the Tribunal in a series of judgment Lanco Industries Ltd. vs. CCE, Tirupathi 2009 TIOL 1999 CESTAT Bang., CCE, Raipur vs. Bhill....