2020 (11) TMI 349

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....R (JUDICIAL) AND HON'BLE SHRI P. ANJANI KUMAR, (MEMBER TECHNICAL) Shri Muthuvenkataraman, Ld. Advocate And Shri M.N. Bharathi, Ld. Advocate for the appellant Ms Sridevi Taritla, JC, Learned Departmental Representative for the Respondent ORDER PER: SULEKHA BEEVI C.S.: Brief facts are that the appellants are manufacturers of 'Gear cutting tools, Broaches, Measuring Equipment' etc. During the co....

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....to an agreement with various commission agents for sale of their goods. These are services related to the manufacturing activity and therefore are eligible for credit. The allegation of the department that such sales agents are not involved in sales promotion is without any legal and factual basis. It is submission by him that the issue stands covered in their own case vide Final Order No. 42044/2....