CENVAT credit on foreign commission to Foreign Agent allowed

Urvashi Porwal Brief of the Case In the case of Monarch Catalyst Pvt. Ltd. Vs. Commissioner of Central Excise, Thane-I, it was held that the services of commission agent abroad is input services as the commission agent procured the orders for the appellant and thereafter the appellant manufactured the goods. Therefore, CENVAT credit of service tax paid on such services is available. Facts of the Case The appellant is engaged in the manufacture of nickel catalyst and other catalyst, nickel aluminium alloy etc. classifiable under Chapters 28, 38 and 75 of the Central Excise Tariff Act, 1985 and ...