Service Tax on Sales commission eligible for Input Credit

CESTAT, BANGALORE BENCH Wadpack (P.) Ltd. Versus Commissioner of Central Excise FINAL ORDER NO. 700 OF 2012 CENTRAL EXCISE APPEAL NO. 637 OF 2010 NOVEMBER 5, 2012 ORDER 1. In this appeal filed by the assessee, the short question is whether, for the period from April 2005 to June 2007, the appellant was entitled to avail CENVAT credit of the service tax paid on “Business Auxiliary Service” by their commission agents. The original and first appellate authorities held against them after holding that the service of the commission agent was for the activities of selling...