TMI Blog2018 (8) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... e - reliance placed in the case of Dwarikesh Sugar Industries Ltd. [2017 (10) TMI 1114 - CESTAT, ALLAHABAD], where it was held that appellants are entitled to avail Cenvat credit on commission paid to the selling agent for selling the goods in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - appeal dismissed - decided against Revenue. - Ex. Appeal No. 51145 of 2018 & E/cross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Astik Dyestuff Pvt. Ltd. vs. CCE C 2014 (34) STR 814 (Guj.) which has been affirmed by the Apex Court in the case of Astik Dyestuff Pvt. Limited vs. Commissioner 2016 (45) STR J301 (SC). Therefore, the impugned order is to be set aside. 3. On the other hand ld. Advocate for the respondent-assessee relied on the decision in the case of Dwarikesh Sugar Industries Ltd. vide Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd. (supra) are reproduced below:- 2. Cenvat credit has sought to be denied to the appellants relying on the decision of Hon ble High Court of Gujarat in the case of Commissioner of Central Excise, Ahmedabad-II Versus Cadila Healthcare Ltd. reported at 2013 (30) S.T.R. 3 (Gujarat) wherein it has been held that such commission agents are not engaged in the activity of sales promo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee is entitled to avail Cenvat credit for commission paid to the commission agent who effected the sale of goods manufactured by the appellant. Further, I find that Hon ble High Court of Punjab Haryana in the case of Commissioner of Central Excise, Ludhiana Versus Ambika Overseas reported at 2011 (07) LCX 0196 has held that Cenvat credit on service tax paid to selling agent for sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng agent for selling the goods in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. 8. As the issue has been settled after taking note of the decision of Cadila Healthcare Ltd. (supra), this Tribunal held that the assessee is entitled to take the cenvat credit on service tax paid commission to the commission agent who has affected the sales on behalf of the assessee. Following the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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