TMI Blog2013 (1) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... on Agent on the bona-fide belief, that the said commission paid by him is in line of business - the appellant could have entertained a bona-fide belief that he is eligible to avail cenvat credit of service tax paid to the commission agent during the period from May, 2005 to March, 2007 - the appellant has made out a case on limitation - the SCN issued on 03/06/2010 for the demand of cenvat credit availed on service tax paid by the Commission Agent during the period from May, 2005 to March, 2007 is blatently time barred. Appeal allowed - credit allowed - decided in favor of appellant. - Appeal No. : E/687/11 - Order No.A/10177/WZB/AHD/2012 - Dated:- 15-1-2013 - MR.M.V. RAVINDRAN, J. For the Appellant : Shri Vinay Kansara (Adv.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the issue involved in this case is liability of Cenvat Credit of service tax paid by the Commission Agent. I find that, as correctly pointed out by the departmental representative, the Hon ble High Court of Gujarat, in the case of Cadila Healthcare Ltd. (supra), has in paragraph 5.2 held that service tax paid by the Commission Agent would not qualify for the purpose of availment of cenvat credit and answered the question in favour of the Revenue against the assessee. I find that, on merit, decision of the Hon ble High Court of Gujarat in the case of Cadila Healthcare Ltd., is against the assessee. 6. As regards second submission made by the ld. Counsel on limitation, there is no dispute as to the fact that the appellant during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit can be availed on service tax paid by commission agent as reported in the case of Cadila Healthcare Ltd. [2010 (17) STR-134 (Tri-Ahmd.)], which was upturned by the Hon ble Gujarat High Court. I find that the appellant could have entertained a bona-fide belief that he is eligible to avail cenvat credit of service tax paid to the commission agent during the period from May, 2005 to March, 2007. I find that the appellant has made out a case on limitation. Accordingly, I hold that the show-cause notice issued on 03/06/2010 for the demand of cenvat credit availed on service tax paid by the Commission Agent during the period from May, 2005 to March, 2007 is blatently time barred. In view of the foregoing, I set-aside the impugned order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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