TaxTMI 
TaxTMI 
2013 (12) TMI 49
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....ive (Jt. CDR) ORDER Per. Rakesh Kumar :- The appellant are manufacturers of Asbestos Cement Pipes and Asbestos Cement Couplings chargeable to Central Excise duty. The only point of dispute in this case is as to whether Cenvat credit of service tax paid on commission agent's service for procuring sales order is admissible or not. The Jurisdictional Assistant Commissioner vide order-in-orig....
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....unsel for the appellant, pleaded that the only point of dispute in this case is as to whether the commission agent's service availed by the appellant for procuring sales orders is cenvatable, that this issue stands decided in the appellant's favour in the case of Birla Corporation Ltd. vs. CCE, Lucknow reported in 2013 (288) E.L.T. 427 (Tri. -Del.), wherein the Tribunal relying upon its earlier ju....
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....may be stayed till the disposal of the appeal. 4. Shri Davinder Singh, the learned Jt. CDR, opposed the stay application by reiterating the findings of the Commissioner (Appeals) and pleaded that the availment of commission agents service for procuring sales orders is a post manufacturing activity, that it is the activity of procuring sales orders which is not the same as sales promotion and t....
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....at reading the provisions harmoniously, the credit is admissible on the services of sale of dutiable goods on commission basis and that during the period of dispute when 'activities related to business' were covered by the definition of 'input service', the commission agent's service for procuring sales order would, in any case, be covered by this expression. He, therefore, pleaded that the order ....