TMI Blog2011 (11) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in favour of assessee. - E/392/2011 - Final Order No. A/1961/2011-WZB/AHD - Dated:- 17-11-2011 - Dr. P. Babu, J. Shri R.V. Mashelkar, Consultant, for the Appellant. Shri R.S. Srova, AR, for the Respondent. ORDER This appeal has been filed by M/s. Paras Motors Manufacturing Company, Somnath Road, Daman against the Order-in-Appeal passed by the Commissioner (Appeals), Customs Excise, Daman. 2. The issue in brief is that the appellant availed Cenvat credit of Service Tax paid by the commission agents. Later it was viewed by the Revenue that the appellant is not eligible for credit of Service Tax on services rendered by their commission agents as they were not input services as per provisions of Rule 2(l) of Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of concentrate for payment of duty of excise. Thus the basic criteria for admissibility of credit of taxable services is inclusion of value of such services in the value of manufactured goods for payment of duty. 4. Commissioner (Appeals) has given a clear finding which is as follows : 4.3.2. It is an admitted fact that the Commission Agents of the appellant are not Consignment Agents and Transaction value is not the value at which Commission Agents are selling the goods from their office/shop. They are getting discount/quantity discount/Commission which is not included in transaction value of goods and excise duty is not paid on the same. The main work of the Commission Agents is not to procure the orders for the appellant bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay 25% of duty as penalty if duty, interest and 25% of duty as penalty is paid within thirty days. I rely upon the following judgments of Hon ble Gujarat High Court and CESTAT. (i) C.C.E. v. Akash Fashion Prints Ltd. - 2009 (239) E.L.T. 439 (Guj.) (ii) Balaji Exports v. C.C.E., Surat - 2009 (237) E.L.T. 505 (Tri.-Ahmd.) (iii) Varsha Industries v. C.C.E. - 2010 (250) E.L.T. 545 (Tri.-Ahmd.) (iv) C.C.E. v. Swati Chemical Industries Ltd. - 2009 (248) E.L.T. 421 (Tri.) (v) C.C.E. v. Kiri Dyes and Chemical Ltd. - 2010 (249) E.L.T. 361 (Tri.). 7. Needless to say that the above judgments are applicable in the present case. The Commissioner (Appeals) as rightly offered an option for payment of the reduced penalty, i.e. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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