2013 (8) TMI 207

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..... for the waiver of pre-deposit of an amount of Rs.44,476/-, interest thereof and penalty imposed by the adjudicating authority and upheld by the first appellate authority. 2. The confirmation of the demand has arisen on the ground that the appellant had availed cenvat credit of service tax paid for the services rendered by the commission agents for sales promotion of their final products. 3. Hear .....

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..... tion of the Revenue that the issue of cenvat credit of service tax paid on sales commission is now settled by the Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd. 6. Giving due consideration to the arguments raised by both sides, I find that the question of limitation as claimed by the ld. counsel in respect of the credit of the service tax paid on the commission given to the a .....

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