2014 (10) TMI 281

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.... Respondent. ORDER The only issue involved in this case as to whether the appellant are eligible for Cenvat credit of service tax on commission paid to overseas commission agents for procuring export orders for them. The department being of the view that this service i.e. Business Auxiliary Service, received from the commission agents abroad is not input service, issued three show cause noti....

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.... of business and it cannot be read restrictively so as to confine it only upto factory or upto the depot of the manufacturer. Against this order of the Commissioner (Appeals) this appeal has been filed by the Revenue. 2. None appeared for the respondent though a notice for hearing has been issued to them. In view of this, so far as the Respondent are concerned the matter is being decided e....

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....s service recipient on the amount of commission paid by them to overseas commission agents. The point of the dispute was to whether the appellant are eligible for cenvat credit in respect of service received from the overseas commission agents. The definition of 'input service' during the period of dispute covered the activities of advertisement or sales promotion and also the activities related t....