2012 (7) TMI 820

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....respect of this service, the appellant took Cenvat credit of Rs. 18,10,115/- during 2004-05, 2005-06 & 2006-07 and Cenvat credit of Rs. 8,94,801/- from May, 2007 to June, 2008. The department was of the view that this service is not covered by the definition of 'input service' and issued show cause notices for disallowing the Cenvat credit, its recovery along with interest and also imposition of penalty. Vide order-in-original dated 23-4-2009 and 6-11-2009, passed by the Deputy Commissioner and Additional Commissioner respectively, the Cenvat credit demands of Rs. 8,94,801/- and Rs. 18,10,115/- respectively were confirmed along with interest and penalties of equal amount under Rule 15(2) of the Cenvat Credit Rules, 2004 were imposed. 2. ....

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.... Commissioner v. Bhilai Auxiliary Industries (Final Order No. 1611/2008-SM(BR), dated 10-12-2008 [2012 (277) E.L.T. 192 (Tribunal) = 2009 (14) S.T.R. 536 (Tribunal)], CCE, Ludhiana v. Rightway Fabrics Pvt. Ltd. - 2011 (24) S.T.R. 505 (Tri.-Del.) and Lanco Industries Ltd. v. CCE, Tirupathi reported in 2010 (17) S.T.R. 350 (Tri.-Bang.) wherein the Tribunal has held that the commission agent's service is covered by the definition of 'input service' as defined under Rule 2(l) of the Cenvat Credit Rules. 5. Shri I. Baig, ld. SDR defended the impugned order and reiterated the finding of the Commissioner (Appeals) and emphasized that this service is not eligible for Cenvat credit. 6. We have carefully considered the submissions made from bot....