TMI Blog2017 (12) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit - non-receipt of inputs on the basis of failure of respondents to produce the LR and weighment slips - Held that: - In the scheme of Cenvat Credit Rule 9 (5) puts the onus of establishing that the goods were received and used for the intended purpose, is the person availing the credit. The impugned order wrongly puts the onus on the Revenue - A show-cause notice was issued asking the appellant to produce evidence that the goods were received and therefore, the appellants have to discharge the burden of receipt of goods and it is not on revenue to establish that the goods were not received - matter on remand. Appeal allowed in part and part matter on remand. - E/86382 & 86385/15 - A/90243-90244/17/SMB - Dated:- 23-10-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference of two to five days while distance between the places is only15 KMs. He argued that in all case is other than received from Laxmi Trading Co. goods received did contain the LR No and Vehicle number. 3. Ld. Counsel for respondents relied on the impugned order. He further pointed out that the decision of Hon ble Punjab Haryana High Court in the case of Ambika Overseas - 2012 (25) STR 348 (P H) is squarely in their favour and is only identical issue. He further argued that the statement of Shri Akshay Amrutlal Desarda, Purchase Manager of the appellant was recorded wherein he clearly clarified the reasons of absence of weighment slip and LR. He pointed out that the goods were purchased from Laxmi Trading Co. on FOR basis a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading the provision harmoniously, it is clarified that credit is admissible on the services of sale of dutiable goods on commission basis. Thus according to this circular, the service of commission agents (Business Auxiliary Service) is covered by the term advertisement or sales promotion . In my view, there is nothing in this circular which is contrary to the provisions of law and hence the same would be binding on the Departmental officers. Thus, in view of this circular also, though it is in respect of definition of input service during period w.e.f. 1-4-2011, commission agents service would be cenvatable as the term advertisement and sales promotion was there in the definition of input service even during period prior to 1-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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