2008 (12) TMI 134

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....r (T) Shri S. Gautam, DR, for the Appellant. Shri Sanjay Khandwe, C.A., for the Respondent. [Order].- The Respondent who manufacture excisable goods falling under Chapter 73 of the Central Excise Tariff and availed Cenvat credit facility under Cenvat Credit Rules, 2004, had utilized the services of commission agents for procuring the orders for their finished goods. The commission agents ....

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....nvat credit of Rs. 40,274/- in respect of the outward freight but set aside the order of disallowance of Cenvat credit of Rs. 95,247/- in respect of the service tax on the commission received by the commission agent. He also reduced the penalty to Rs. 10,000/- (Rupees Ten Thousand only). Against the Commissioner (Appeals)'s order allowing the service tax credit of Rs. 95,247/-, the Revenue has fil....

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....the first part is the services used by a manufacturer whether directly or indirectly in or in relation to the manufacture of final products and clearance of the final products from the place of removal and the second part of the definition is the inclusive part, which covers a number of services like services used in relation to setting up, modernization, renovation or repairs of factory, advertis....

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....aken the view that the commission agents, prima facie, promote the sales and, therefore, the credit of service tax paid on the services provided by the commission agents would be available to the manufacturer who receives the services of such commission agents. 3. I have carefully considered the submissions from both the sides. The commission agents procured the orders for the Respondent and th....