2018 (3) TMI 747

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....ant, for respondent Per: CJ Mathew Dispute pertains to availment of CENVAT credit of tax paid towards sales commission for domestic, as well as on export sale that was liable as provider of 'business auxiliary service'. 2. It is the contention of Revenue that the availment of CENVAT Credit is irregular as the definition of 'input service' was limited to such as are required for manufactur....

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....ular no.943/4/2011-CX dated 29th April 2011 of Central Board of Excise & Customs which has clarified that- 5. Is the credit of Business Auxiliary Service (BAS) on account of sales commission now disallowed after the deletion of expression 'activities related to business'? The definition of input services allows all credit on services used for clearance of final products upto the place of rem....

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.... canvassing and procuring orders were in relation to 'sales promotion' and would fall under sales promotion activities. These activities were, thus, included in the definition of input services and the assessee was entitled to benefit of cenvat credit of service tax. It would be advantageous to notice here the findings recorded by the Tribunal in para 6 of its order which are to the following effe....

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....ce activities and, therefore, sales promotion has been specifically included in the definition of input services. As regards the other contention that the documents on which the respondent has taken the credit is not the prescribed document, it is to be noted that the respondent is not a service provider per se. They are basically the service recipients. They are required to pay service tax as a d....