2014 (4) TMI 189

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....r: P G Chacko: On a perusal of the records and hearing both sides, I find a common issue arising in these appeals, which can be formulated as follows:    "Whether, on the facts of these cases, the appellants were entitled to CENVAT credit on the services provided to them by commission agents (procurement of purchase orders on commission basis) during the periods of dispute (April 2007 ....

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....ws all credit on services used for clearance of final products upto the place of removal. Moreover activity of sale promotion is specifically allowed and on many occasions the remuneration for same is linked to actual sale. Reading the provisions harmoniously it is clarified that credit is admissible on the services of sale of dutiable goods on commission basis.   2. In the case of Ambika O....

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.... the definition of "input service" under Rule 2(l) of the CCR 2004. Thus, the common issue involved in the present appeals is held in favour of the appellants. 4. In the case of Raaja Magnetics Ltd., another question arises as to whether CENVAT credit on GTA service availed for outward transportation of finished goods from the factory to customers' premises during the period of dispute is admissi....

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....e was accepted to be 'input service' under Rule 2(l) of the CENVAT Credit Rules, 2004 (CCR) and accordingly CENVAT credit of the service tax paid thereon was allowed to the assessee. The appellate authority, however, declined to follow the larger bench decision as an appeal against the same was pending before the jurisdictional High Court. In the result, the decision of the learned Commissioner (A....