TaxTMI 
TaxTMI 
2016 (2) TMI 64
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....re that the appellant is engaged in the manufacture of nickel catalyst and other catalyst, nickel aluminium alloy etc. classifiable under Chapters 28, 38 and 75 of the Central Excise Tariff Act, 1985 and are chargeable to duty. The appellant also sells their products to customers located outside India. In order to procure orders from the foreign buyers, the appellant has appointed commission agents at various locations outside India under written agreement. These agents promote the sale of the product and procure orders for the appellant and the commission is paid on the FOB value of the goods exported. The appellant further alleged that in terms of the provisions of Rule 4 of the Taxation of Services (Provided from Outside India and Receiv....
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....uch services. Thereafter the appellant received a show cause notice wherein the department sought to recover cenvat credit amounting to Rs. 34,69,947/- allegedly wrongly availed by the appellant during the period from April 2006 to June 2009 under the proviso to sub-section (1) of Section 11A of the Central Excise Act read with Rule 14 of the Cenvat Credit Rules, 2004 along with interest and penalty under Section 11AB and 11AC respectively. The appellant submitted detailed reply to the show cause notice denying all the allegations in the show cause notice with the help of decided cases by the Tribunal and the Hon'ble High Court. The learned Additional Commissioner, however, vide his order dated 31.8.2012 accepted the submission of the appel....
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....counsel took us through these notifications to canvass that it is optional for the exporter to either claim exemption by way of refund or avail cenvat credit and the appellant has chosen to avail cenvat credit as there is no requirement under the said notification to follow any particular procedure as provided in the notification which is required to be followed only when an exporter is claiming such exemption by way of refund. He also submitted that the case laws relied upon by the Commissioner (Appeals) are absolutely irrelevant and the case laws cited by the appellant are squarely applicable to the facts of the present case. It is his further submission that the entire demand is time barred and invoking the extended period of limitation ....
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....ervice" means any service - (i) used by a provider of taxable service for providing an output service, or, (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and (clearance of final products upto the place of removal), and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, cr....
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....a vs. Jainson Industries reported in 2011 (24) STR 234 (Tri.-Del.), cited supra, the Tribunal has held as under:- "The definition of "input service" as given in Rule 2(l) of the Cenvat Credit Rules, 2004 specifically covers "advertisement or sale promotion services". The service received by the respondent is of commission agent appointed by them abroad who secure the export orders from them. I am of the, prima facie, view that the service of commission agent is a service of the sale promotion and would be covered by the definition of input service". 8. It is pertinent to mention that in para 15 of the order-in-original, the adjudicating authority has specifically held that the services of commission agent abroad is input services as the ....