Admissibility of CENVAT Credit on Del Credere Agent Services

Dhoot Compack Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Assessee  appointed Del Credere Agent, to guarantee the solvency of their customer and ensure speedy recovery of the amounts due from them. These services are in relation to the activities which are post sale and clearance of goods and hence these cannot be treated as input services for the manufacture of goods cleared by the appellants from their factory. Since, the disputed service availed by the appellant was not in relation to manufacture of the final products and does not fall under the inclusive part of definition...