TMI Blog2014 (8) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Rule 2(l) of the Cenvat Credit Rules 2004, to drive home a point; that the sales promotion and such other activities are related sales commission service and do not qualify for as an Input Service. Revenue has placed reliance on the judgment of the Hon'ble High Court of Gujarat in the case of Cadila Health Care Ltd - [2013 (1) TMI 304 - GUJARAT HIGH COURT] of the judgement leadership , I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appellate authority has allowed the Cenvat Credit of the service tax paid on Business Auxiliary Services on sales commission paid by the appellant for selling/marketing of their finished goods during the period June 2008 - March 2009. 3. Heard both sides and perused the records. 4. Ld Counsel appearing for the respondent raised preliminary objections and submits that authorisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service the words sales promotion has been included. I find that the appellant sold their finished goods through Commission Agents and the Commission agents charged commission for sale of the goods to the customer and paid service tax on such commission. The appellant has also produced Chartered Accountant certificate that brokers or agents are paid their commission amount separately. It cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of finished goods. As against such a categorical findings on the facts of the case, I find that the Revenue' appeal has not adduced any contrary evidence. The entire grounds of the appeal of the Revenue is basically trying to interpret the provisions of the Rule 2(l) of the Cenvat Credit Rules 2004, to drive home a point; that the sales promotion and such other activities are related sales com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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