2016 (1) TMI 65

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent : Shri J. Nair, Authorised Representative ORDER Per: P.K. Das The appellants were engaged in the manufacture of Packaging Materials. A Show Cause Notice dated 26.02.2010 was issued proposing to demand CENVAT credit alongwith interest and to impose penalty for the period from February 2005 to July 2009 on various input services. The Adjudicating Authority confirmed the demand of CENVAT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... us decisions held that these items are covered under input service definition, as under:-  (a) CHA Service - Commissioner vs Dynamic Industries Ltd. 2014 (307) E.L.T. 15 (Guj.)  (b) Banking Service - MPI Machines Ltd. vs Commissioner of Central Excise, Indore 2013 (31) S.T.R 103 (Tri. - Del.)  (c) Mobile Telephone Service - Commissioner of Central Excise, vs Excel crop care .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at High Court denied the CENVAT credit of input service namely commission paid to the foreign agent. In that case, the Hon'ble High Court held that the agents are directly concerned with sales rather than sales promotion and it is neither Business Auxiliary Service nor covered in main or inclusive part of the definition of input service. 4. I find that the Hon'ble High Court in the case of Cadila .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X