2015 (10) TMI 1141

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..... t, the demand of tax on the ground that the appellant availed credit on the basis of invoices issued by ISD before registration, which is covered by the decision of the Tribunal, which are also not examined. In my considered view, the Adjudicating Authority should have examined the sales promotion activities as contended by the Learned Advocate. It is also required to examine the case laws in resp .....

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..... nt is not eligible to avail credit on Sales Commission as per decision of the Hon ble Gujarat High Court in the case of Commissioner of C.Ex., Ahmedabad-II Vs. Cadila Healthcare Ltd. 2013 (30) S.T.R. 3 (Guj.). The Learned Advocate on behalf of the respondent submits that they paid tax on sales promotion activities, which is not covered by the decision of the Hon ble Gujarat High Court. 3. I fin .....

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