TMI Blog2017 (10) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... bsence of any evidence of malafides the same cannot be sustained. Appeal allowed - decided in favor of appellant. - E/85272/16 - A/89614/17/SMB - Dated:- 19-9-2017 - Shri Raju, Member (Technical) Shri Sanjay Dwivedi, Advocate for the appellant Shri Deepak S. Chavan, Supdt. (AR) for the respondent ORDER Per: Raju The appellants Vijay Chemical Industries are in appeal against denial of cenvat credit on the services of commission agent availed by them. 2. Ld. Counsel for the appellants argued that they had availed services of commission agent for sales of the products the credit of such services have been denied. Relying on the decision of the Hon'ble High Court of Gujarat in C adilla Healthcare Ltd. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the Tribunal held that the said explanation had a retrospective effect and therefore allowed the credit. Ld. Counsel further raised the issue of limitation. He further argued that in view of CBEC Circular no. 943/4/2011-CX dated 29.04.2011, they were under bonafide belief that they were entitled to the said credit. 3. Ld. AR relies on the impugned order. 4. I have gone through the rival submissions. I find that in the grounds of appeal no argument has been made in respect of demand in respect of tours and travels services and membership fee of SSI exemption. Since the same has not been challenged, the same cannot be considered now. 5. Insofar as demand for the services of commission agent received by the appellant is concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and charges claimable on account of the said goods under Customs Act, 1962, Central Excise Act 1944 and Rules/Regulations made thereunder together with interest on the same from the date so specified at the rate applicable. I find that this is not sufficient to demand reversal of cenvat credit. The said bond relates solely to duty renting and charges claimable and not cenvat credit. It is further seen that no specific allegation has been made of suppression but section 11AC has been invoked. 8. From the circular cited above, it is clear that even revenue is of the belief that the credit of such services is admissible. Under these circumstances, it cannot be said that the appellants could not have held a bonafide belief that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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