TMI Blog2015 (10) TMI 1801X X X X Extracts X X X X X X X X Extracts X X X X ..... d.Advocate in respect of the limitation. On query from the bench, the ld.Advocate fairly submits that he is unable to quantify the demand for the normal period of limitation. At this stage, ld.A.R. for the Revenue submits that after taking into the average figure of the demand, it would come about to ₹ 19 lakhs for normal period. After considering the submissions made by both sides, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge mechanism. The dispute relates to as to whether the applicant is eligible to avail CENVAT Credit on the Service Tax paid on sales commission. 2. Ld.Counsel fairly submits that the decision of Hon'ble Gujarat High Court in the case of CCE Vs Cadila Healthcare Ltd 2013 (30) STR 3 (Guj.) is distinguishable on facts. He submits that in the present case, they have paid the amount for sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... romotion and payment for procurement of order. Sales promotion is clearly related on advertisement, campaign etc. In the present case, they failed to produce any material of the sales promotion. 4. After hearing both the sides and on perusal of the records, we find some force in the contentions of the ld.A.R. Prima facie, the applicant had not pleaded any material on the plea of sales promotion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Fifteen lakhs only) within a period of eight weeks. Upon deposit of said amount, pre-deposit of the balance amount of tax along with interest and penalty would be waived till the disposal of the appeal. Compliance to be reported on 09.02.2015. Both sides are at liberty to mention the matter at the time of compliance of Stay Order, for disposal of the appeal. (Dictated Pronounced in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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