TaxTMI 
TaxTMI 
2017 (7) TMI 984
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....agent under the category of Business Auxiliary Services. They filed refund claim on 02.12.2006 under Rule 5 of the Cenvat Credit Rules, 2004 of the service tax paid on various services for which credit was taken and being the unutilized cenvat credit since the appellants are a 100% having only few DTA clearances. The refund sanctioning authority sanctioned the refund vide OIO No.750/2008 dt. 31.3.2008. Thereafter department issued two SCNs dt.25.9.2008 and 19.1.2009 proposing to disallow the credit availed on the ground that the credit taken on the service tax paid on the commission paid to foreign agent does not qualify to be an 'input service as per the definition. The SCN dt.25.9.2008 proposed to disallow credit of Rs. 1,11,47,466/- ....
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....rection to dispose the case within 8 weeks. The copy of the judgement was received in the Tribunal on 12.6.2017. On 24.7.2017 the counsel for appellant had sought adjournment and the matter was heard on 27.7.2017. 2. On behalf of appellant, the ld. counsel Shri S. Muthuvenkatraman submitted that subject services fall under the category of 'Business Auxiliary Service' and the appellants have paid service tax under the reverse charge mechanism. The department has denied credit alleging that the service is not used in or in relation to manufacture of goods exported and that the service is used subsequent to manufacture for marketing the goods abroad, the service does not qualify as input service. He submitted that appellant had paid....
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....48 (P&H) the Hon'ble High Court of Punjab & Haryana upheld the decision of Tribunal observing that assessee is eligible for credit on the said services. He adverted to the judgement of the Hon'ble High Court in the case of Cadila Healthcare and submitted that the Hon'ble High Court had reversed the decision of the Tribunal merely basing on facts. That in Cadila Case, the appellant there in was not an EOU and had not placed evidence that the services rendered were post manufacture activities. Ld. counsel submitted that thereafter several decisions of Tribunal as well as various High Courts have been passed on the same issue wherein the issue is held in favour of the assessee. He relied upon the judgement in the case of CCE VapiVsNilkamal....
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....dia Pvt. Ltd. Vs CCE Pune 2009 (242) ELT 168 (Bom.), the Bombay High Court has dealt in detail the definition of "input services" prior to the period 1.4.2011. The Hon'ble High Court has held that said definition has a wide ambit so as to include almost all services. The manufacturer/output service provider can take credit of service tax paid on 'activities related to business . The commission paid to foreign agent is necessarily an activity related to business of manufacture. The inclusive part of the definition is very wide since it does not exclude any specific category of service related to business. With effect from 1.4.2011 these words 'activities related to business was deleted from the definition. The period involved in ....