2014 (8) TMI 15

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.... the Respondents : Shri Rahul Gajera And Shri J C Patel, Advs. PER : M V Ravindran This appeal is filed by the Revenue against OIA No.BC /64/SURAT-II/2011 dt 12.4.2011. 2. The revenue is aggrieved by the impugned order on the ground that the first appellate authority has allowed the Cenvat Credit of the service tax paid on Business Auxiliary Services on sales commission paid by the appell....

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....l hearing. As per the provisions of Rule 2(1) of the Cenvat Credit Rules 2004 "Input Service" means any taxable service, used by the manufacturer, whether directly or indirectly, in or in relation to manufacturer of final product. I find that the definition of input service the words "sales promotion" has been included. I find that the appellant sold their finished goods through Commission Agents ....

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.... other cases". 6. It can be seen from the above reproduced paragraph that the first appellate authority has relied upon a chartered accountant's certificate which clearly shows the commission which has been paid by the appellant is for promoting the sale of finished goods. As against such a categorical findings on the facts of the case, I find that the Revenue' appeal has not adduced an....