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2017 (12) TMI 144 - CESTAT MUMBAICENVAT credit - service tax paid on sales commission under the category of Business Auxiliary Service - Held that: - the Tribunal in the case of Birla Corporation [2014 (6) TMI 385 - CESTAT NEW DELHI] has held that The definition of input service allows all credit on services used for clearance of final products upto the place of removal. Moreover, activity of sale promotion is specifically allowed and on many occasions, the remuneration for the same is linked to actual sale. Reading the provision harmoniously, it is clarified that credit is admissible on the services of sale of dutiable goods on commission basis - credit allowed. CENVAT credit - non-receipt of inputs on the basis of failure of respondents to produce the LR and weighment slips - Held that: - In the scheme of Cenvat Credit Rule 9 (5) puts the onus of establishing that the goods were received and used for the intended purpose, is the person availing the credit. The impugned order wrongly puts the onus on the Revenue - A show-cause notice was issued asking the appellant to produce evidence that the goods were received and therefore, the appellants have to discharge the burden of receipt of goods and it is not on revenue to establish that the goods were not received - matter on remand. Appeal allowed in part and part matter on remand.
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