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2015 (10) TMI 1141 - CESTAT AHMEDABADDenial of CENVAT Credit - Sales Commission paid to the Foreign Commission Agent - Held that:-respondent took a stand before the lower authorities that they paid amount on sales promotion activities. No finding was given by the lower authorities. It has also contended that, the demand of tax on the ground that the appellant availed credit on the basis of invoices issued by ISD before registration, which is covered by the decision of the Tribunal, which are also not examined. In my considered view, the Adjudicating Authority should have examined the sales promotion activities as contended by the Learned Advocate. It is also required to examine the case laws in respect of the other issues raised by the respondent. - Matter remanded back - Decided in favour of Revenue.
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