TMI Blog2017 (9) TMI 1544X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of demand of Cenvat credit of ₹ 14,72,924/- - credit allowed. CENVAT credit - sales commission - N/N. 02/2016-CE(NT) dated 3rd February, 2016 - Held that: - sales promotion includes services by way of sale of dutiable goods on commission basis - credit allowed. Appeal dismissed - decided against Revenue. - E/70528/2016-EX[SM] - FINAL ORDER NO-70877/2017 - Dated:- 23-8-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid inputs destroyed in fire. Further, It was also noticed by Revenue that respondent availed Cenvat credit of service tax amounting to ₹ 3,25,966/- paid on commission paid to their sales agent of the finished goods. Therefore, respondents were issued with show cause notice dated 22.08.2014 through which it was proposed to recover Cenvat credit of ₹ 14,72,924/- availed on the inputs de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the same is time barred as the same has been issued beyond the normal period of demand and therefore, learned Commissioner (Appeals) has set aside the Order-in-Original to that extent along with interest and penalty. In respect of admissibility of Cenvat credit on service tax paid on sales commission the learned Commissioner (Appeals) has taken note of Notification No.02/2016-CE(NT) date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Ltd. Vs CCE, Lucknow reported at 2014 (35) S.T.R. 977 (Tri. - Del.) Thus, the learned Commissioner (Appeals) has allowed the appeal filed by respondent. Aggrieved by the said order, Revenue is before this Tribunal. 3. Heard the learned A.R. who has presented the grounds of appeal. 4. Heard the learned Counsel for respondent. He has submitted that the one of grounds of appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, I do not interfere with the impugned Order-in-Appeal in respect of Cenvat credit of ₹ 14,72,924/-. So far as the decision of learned Commissioner (Appeals) is concerned in respect of admissibility to Cenvat credit of Service Tax as sales commission, I find that the finding on the same given by learned Commissioner (Appeals) is sustainable. I therefore, reject the grounds of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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