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Commissioner of Central Excise-Ahmedabad-II Versus Jay Chemicals Industries Ltd

2015 (10) TMI 1141 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Sales Commission paid to the Foreign Commission Agent - Held that:-respondent took a stand before the lower authorities that they paid amount on sales promotion activities. No finding was given by the lower authorities. It h .....

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, 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 respect of the other issues raised by the respondent. - Matter remanded back - Deci .....

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s appeal against the order of Commissioner (Appeals), whereby the Adjudication order was set-aside. 2. After hearing both the sides and on perusal of the records, I find that the Adjudicating Authority denied CENVAT credit on Sales Commission paid to .....

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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 .....

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