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Shree Khedut Sahakari Khand Udyog Mandli Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-SURAT-II

Cenvat Credit - Sales Commission/’Dalali - Held that: - The matter is no more res integra in view of the decision of the Hon’ble High Court of Gujarat in the matter of CCE Ahmedabad II vs Cadila Healthcare Ltd [2009 (8) TMI 172 - CESTAT, AHMEDABAD], where it was held that such service tax is ineligible for availment of Cenvat credit on this issue. - As regards penalty, the action of the appellant in taking the Cenvat credit of the service tax to the commission agents could be out of bona fid .....

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nt of penalty on the appellant under the provisions of Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. - Appeal disposed off - decided partly in favor of appellant-assessee. - Appeal No. : E/10839/2013 - ORDER No. A/11119 / 2015 - Dated:- 20-7-2015 - Mr. P.M.Saleem, Hon'ble Member (Technical) For the Appellant: Shri Rahul Gajera, Advocate For the Respondent : Shri J Nair, Authorised Representative JUDGEMENT Per : Mr.P.M.Saleem. The issue b .....

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e tax paid on Sales Commission to various parties for selling/marketing of their finished goods. It further appeared that the Appellants were not entitled to avail service tax credit of the above said service since the said service was not defined as input service under the provisions of sub Rule (1) of Rule 2 of the Cenvat Credit Rules, 2004 read with Section 37(2) of Central Excise Act, 1944. The relevant extract of definition of the input service is reproduced below : Input service means an .....

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storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 2.1 From the definition of input service, it appeared that it did not include services provided by the Commission Agents as input service, used in .....

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ppellants had wrongly availed service tax credit of ₹ 8,20,847/- from August, 2006 to November 2010 which was required to be recovered from them under the provisions of Rule 14 of the Cenvat credit Rules, 2004. 3. A Show Cause Notice dated 8.2.2011 was issued in this regard. The matter was adjudicated vide OIO dated 23.12.2011 confirming the demand of cenvat credit of service tax of ₹ 8,20,847 under Rule 14 of the Cenvat Credit Rules, 2004. 3.1 Interest and equivalent penalty were al .....

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TR.81(Tri.Ahmd)]. The Tribunal held as follows in the said decision: 8. At the outset, I find that as regards the eligibility to avail Cenvat credit of the service tax paid on the commission to the commission agents, the same now stands settled by the judgment of the Hon ble High Court of Gujarat in the case of Cadila Healthcare Ltd. (supra) wherein their lordships have held that such service tax is ineligible for availment of Cenvat credit on this issue, on merit, I find that the appellant has .....

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