2017 (10) TMI 1056

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..... the Respondent. ORDER Per. Ashok Jindal Cenvat credit sought to be denied to the appellant on commission paid to sale agent for sale of the goods on the ground same has not qualify under Rule 2 (l) of the Cenvat Credit Rules, 2004. 2. Considering the fact that in appellant's own case for the same amount, this Tribunal has vide final order No.A/1667/2012 - SM (BR) dated 30/11/2012 allowed Cenva .....

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..... (Tri. - Ahmedabad) after examining the issue of sales promotion activity, as per Section 65(19) of the Finance Act, 1994 which defines the Business Auxiliary Service. While examining the definition of Business Auxiliary Service, where the agent is engaged in either promotion or marketing or where sale of goods produced or provided by or belonging to the appellant, the Hon'ble High Court has consid .....

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..... ssue independently in the light of the decision of this Tribunal in the case of Maheshwari Solvent Extraction Ltd. Versus Commissioner of Central Excise, Nagpur reported at 2014 (299) E.L.T. 116 (Tri. - Mumbai) wherein it has been held that if there are contrary view of the Apex Court, in that circumstance the Adjudicating Authority is independent to take any view on merits of the case. Therefore, .....

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