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2015 (10) TMI 1801 - CESTAT AHMEDABADWaive of pre deposit - Denial of CENVAT Credit - whether the applicant is eligible to avail CENVAT Credit on the Service Tax paid on sales commission - Held that:- Prima facie, the applicant had not pleaded any material on the plea of sales promotion. However, we find force in the contention of the ld.Advocate in respect of the limitation. On query from the bench, the ld.Advocate fairly submits that he is unable to quantify the demand for the normal period of limitation. At this stage, ld.A.R. for the Revenue submits that after taking into the average figure of the demand, it would come about to ₹ 19 lakhs for normal period. After considering the submissions made by both sides, we find that the decision of the Hon'ble Gujarat High Court [2013 (1) TMI 304 - GUJARAT HIGH COURT], prima facie, is applicable in the present case. The submission of the ld.Advocate on the sales promotion would be examined on the basis of the material at the time of the hearing of the appeal. - Partial stay granted.
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