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2024 (3) TMI 450 - AT - Central ExciseReversal of CENVAT Credit - commission amount paid to commission agent - Business Auxiliary Service or not - Extended period of limitation - HELD THAT:- The issue is no more res integra. This Bench in PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, KOLKATA – IV VERSUS M/S. HIMADRI SPECIALITY CHEMICAL LIMITED [2022 (9) TMI 1213 - CALCUTTA HIGH COURT] has held the issue relating to eligibility of credit on commission agent services is no longer res-integra inasmuch as this Tribunal in M/S ESSAR STEEL INDIA LTD. VERSUS COMMISSIONER OF C. EX. & SERVICE TAX, SURAT-I [2016 (4) TMI 232 - CESTAT AHMEDABAD], as also relied by the appellant, has held that the above amendment would be applicable retrospectively and would cover cases for the past period also. Extended period of limitation - HELD THAT:- The Department was in full knowledge of the transactions made by the Appellant by May 2014 itself. Therefore, the Department had no reason to delay the issue of Show Cause Notice by another two and half year. The Department has not made out any case of suppression on the part of the Appellant except for relying on the COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD – II VERSUS M/S CADILA HEALTH CARE LTD. [2013 (1) TMI 304 - GUJARAT HIGH COURT] relied by the Hon’ble Gujarat High Court. Therefore, the confirmed demand is not sustainable even on account of limitation. Appeal allowed.
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