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2017 (10) TMI 499 - AT - Central ExciseCENVAT credit - capital goods - Joint Sheet, S. S. Score, Steel Casting, Locktite, Gland Packing, Molyket BR, Ve-Belt, Took Kit Black, H. R. Plate, Aluminium Expansion, Plates, M. S. Plates, etc. - input service - services rendered by commission agent - Held that: - ld. Counsel has relied on various earlier decisions, CBEC Circular & case laws through which the inputs and capitals goods covered by the present proceedings have been accepted as admissible for availment of Cenvat credit - Service Tax paid on Sales Commission is admissible as input service Cenvat credit - credit allowed - appeal dismissed - decided against Revenue.
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