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2024 (1) TMI 386 - CESTAT AHMEDABADPrinciples of Res-Subjudice - CENVAT Credit - input services - service of Sales Commission - invocation of extended period of limitation - HELD THAT:- As regard the merit of the case, whether the assessee is eligible to avail the Cenvat credit on Sales Commission the issue is pending before the Hon’ble jurisdictional High court of Gujarat in the case of commissioner Vs. Essar Steel Ltd [2016 (6) TMI 1305 - GUJARAT HIGH COURT]. Therefore, the merit of the case cannot be taken up. Whether the demand for extended period is sustainable or the same was rightly set aside by the learned commissioner? - HELD THAT:- The period involved in the present case is April-2010 to March-2014. During this period, there was no dispute about admissibility of the Cenvat Credit on Sales Commission to the assessee. The Revenue has heavily relied upon the decision of Hon’ble Supreme Court in the case of M/S. MARUTI SUZUKI LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-III [2009 (8) TMI 14 - SUPREME COURT] which was on general principle of Cenvat Credit Rules. Whereas, the specific issue of availment of Cenvat Credit on Sales Commission has been decided in various judgments. The judgments dealing with the specific issue will prevail over the judgment in respect of general principle of the Cenvat Credit Rules - there are no mala fide on the part of the respondent. Therefore the Adjudicating Authority’s order setting aside the demand of Cenvat credit on Sales Commission exclusively on the ground of time bar is not found any fault. Therefore, the extended period was not invokable for the demand beyond the normal period. There are no infirmity in the impugned order setting aside the demand on the ground of time bar, therefore impugned order to the extent it set aside the demand on time bar is upheld - Revenue’s appeal is dismissed.
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