Commission paid to overseas agents for export sales is an input service

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CESTAT, New Delhi Bench

Ajay Industries

v.

Commissioner of Central Excise, Jalandhar

Final Order Nos. ST/A/487-491 of 2012-Cus.

Appeal Nos. ST/741-745 of 2008

June 8, 2012

 

 Overseas commission agent services promotes the assessee’s business activities and adds to Revenue earning by manufacture and sale of incremental quantity, activity may have nexus to such sales and Service Tax paid on such services has to be held as includable in the definition of inputs services.