2013 (8) TMI 350

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....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 an order-in-original dated 21/6/2010 pas....

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....e 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 accepted by the department and have been ch....