TMI Blog2017 (10) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the principle laid down by the Larger Bench, disposed of the matters, with the liberty to approach the Tribunal after disposal of the case pending before the higher forum - Following the said judgment, the present appeal is also disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon’ble High Court in the pending Appeal - appeal disposed off. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of input service prescribed under Rule 2(l) of Cenvat Credit Rules, 2004. The said issue reached again before the Hon ble Gujarat High Court in a subsequent case, namely , Astik Dyestuff Pvt. Ltd. Vs. C.C.E. Cus. - 2014 (34) STR 814 (Guj.). Their Lordships following, the earlier judgment in Cadila Healthcare s case(supra) and considering the Circular issued by the Board dated 29.4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid on sales commission has been held to be admissible to CENVAT credit. Aggrieved by the said judgment of the Division Bench as contrary to the consistent view of the Hon ble High Court for the period prior to 03.2.2016, Revenue filed a Civil Appeal before the Hon ble High Court of Gujarat and it is informed by the ld. Advocates that the said appeal is on board of the High Court for last few ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment, the present appeal is disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon ble High Court in the pending Appeal against the Division Bench judgment of this Tribunal in Essar Steel India Ltd. s case (supra) filed by the Revenue. Needless to mention, no recovery nor any refund would be processed during the period. Appeal is disposed of as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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