Customs, Excise and Gold Tribunal - Delhi
Commissioner Of C. Ex. vs Abhishek Industries Ltd. on 23 October, 2007
Equivalent citations: 2008[9]S.T.R.562
ORDER
S.S. Kang, Vice-President
1. The revenue filed this application for stay of operation of the impugned order whereby credit in respect of input services was allowed. The service tax was paid in respect of commission to their agent.
2. We find that as per the scope of input service, the input service means any service by the manufacturer whether directly or indirectly in the manufacture of final product and clearance of final products from the place of removal and includes services used in relation to advertisement, sale promotion, etc. In view of the above definition, we find no merit in the application and the same is rejected.
(Order dicted and Pronunced in the open Court)