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2018 (4) TMI 1163 - CESTAT NEW DELHICENVAT credit - input services - sales commission - Held that: - identical issue has come up before the Tribunal in the case of National Engineering Industries Ltd. vs. CCE&ST, Jaipur-I [2017 (12) TMI 433 - CESTAT NEW DELHI], where reliance placed in the case of M/s Mangalam Cement Ltd. Vs. CCE, Udaipur [2017 (12) TMI 426 - CESTAT NEW DELHI], where it was held that CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that CENVAT credit is admissible on the services of the sale of the dutiable goods on commission basis - credit allowed - appeal dismissed - decided against Revenue.
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