Cenvat credit eligible on service tax of commissions paid to commission agents

Mitsubishi Heavy Industries India Precision Tools Ltd. Vs Commissioner of Central Excise & Service Tax (Cestat Chennai) FULL TEXT OF THE CESTAT CHENNAI ORDER The issue that arises for consideration is that whether the appellants are eligible to avail Cenvat credit on the service tax of commissions paid to commission agents in regard to sales promotion of their products. At the time of hearing, the learned counsel Shri M.N. Bharathi submitted that the department has denied the credit alleging that it is post manufacturing activity. He explained that such agents are appointed for marketing a...