TMI Blog2017 (7) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically included in the definition of ‘input service' and vide N/N. 2/2016 CE dated 03.02.2016 it has been clarified that the sales promotion includes services by way of sale of dutiable goods on commission basis and this notification is made applicable retrospectively as held in the Essar Steels India Ltd. [2016 (4) TMI 232 - CESTAT AHMEDABAD] - appeal dismissed - decided against Revenue. - E/20361/2015-SM - 20856/2017 - Dated:- 11-4-2017 - Shri S.S Garg, Judicial Member Shri Naveen Kushalappa A.S, Joint Commissioner (AR), For the Appellant Ms Neethu James, Advocate, For the Respondent ORDER Per: SS GARG The present appeal is filed by the Revenue directed against the impugned order dated 01.12.2014 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue. 2. Heard both the parties and perused the records. 3. The learned AR for the Revenue has submitted that the impugned order is not sustainable in law. He further submitted that it is not obligatory that investigation has to be carried out after audit in each and every case before the issuance of the show-cause notice. He further submitted that the show-cause notice was issued within a period of limitation prescribed under Section 11A(6) of the Central Excise Act, 1944. The respondents have willfully suppressed material facts pertaining to irregular availment of credit which has come to light only during the audit and hence longer period is invokable. He further submitted that the Commissioner (Appeals) has passed the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise, Mumbai-III V. Essel Propack Ltd. - 2015 (323) E.L.T. 248 (SC) j) Blue star Ltd. V. Union of India - 2015 (322) E.L.T. 820 (S.C) k) Caprihans India Ltd. V. Commissioner of Central Excise 2015 (324) E.L.T 8 (S.C) l) CCE V. Pragathi Concrete Products (P) Ltd - 2015 (322) E.L.T. 819 (S.C) 4.1. She further submitted that even on merit the assessee had a good case because the service of commission agent is an eligible input service. She further submitted that the term input service' as defined under Rule 2(l) of the Cenvat Credit Rules 2004 expressly includes the activity of sales promotion' prior and after 01.04.2011. The activity of sale of goods on commission basis is covered wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 798 d) Indian Plastics Ltd V. CCE - 1988 (35) E.L.T 434 (Tri.) 5. After considering the submissions of both the parties and perusal of the material on record, I find that there is no infirmity in the impugned order. Further I find that the issue of entitlement of cenvat credit on input services provided by commission agent was pointed out by the audit on 08.12.2009 and thereafter a show-cause notice was issued on 18.04.2013 after the expiry of four years from the date of audit which is clearly barred by limitation. Further I also find that even on merit the issue is covered in favour of the assessee because the sales promotion has been specifically included in the definition of input service' and vide Notification No.2/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
