TMI Blog2015 (3) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant in the print media. Further, we observe that in the case of Bhushan Steel Ltd., in a similar situation, the adjudicating authority had allowed Cenvat Credit. In the Ambika Overseas case [2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT] also, the Hon'ble Punjab & Haryana High Court has allowed Cenvat Credit treating the services rendered by commission agents as an “input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on broker's service by holding the said service as not an input service as per provisions of Cenvat Credit Rules, 2004 and consequently ordered for recovery of the same along with interest thereon. In addition, the adjudicating authority has also imposed a penalty of more or less an equivalent amount on the appellant. Aggrieved of the same, the appellant is before us. 3. The learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order NO. 85/MAK(85)/Commr/RGD/13-14 dated 21/10/2013 has dropped the proceedings on the ground that when sale promotion activity is also undertaken along with sales, such brokerages, service would be an input service as defined in law and the assessee would be entitled to Cenvat Credit. Similarly, in the present case also, the adjudicating authority could not have denied the same benefit. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2004. Accordingly, he contends that the Gujarat High Court judgement is relevant in the present case and thereof, the impugned demand is sustainable in law. 5. We have carefully considered the submissions made by both the sides. 5.1 From the records, it is seen that the distributor appointed by the appellant have undertaken sales promotion activity also inasmuch as they have placed advert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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