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M/s Mangalam Cement Ltd., M/s J.K. Lakshmi Cement Ltd, M/s K.E.I. Industries Ltd Versus CCE, Udaipur

2017 (12) TMI 426 - CESTAT NEW DELHI

CENVAT credit - input service - sales/marketing commission paid on sale of finished goods - Held that: - With regard to availment of Cenvat credit on the commission paid for sale promotion activities, the CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Government vide N/N. 2/2016-CE (NT) dated 03/02/2016 - this Tribunal in the c .....

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) - for the Respondent. Shri K.K. Anand, and Ms. Surabhi Sinha, Advocates - for the appellant. Shri M.R. Mishra, Authorized Representative (DR) - for the Respondent. Ms. Rinki Arora, Advocate - for the appellant. Shri S.K. Bansal, Authorized Representative (DR) - for the Respondent. Per. S.K. Mohanty These appeals are directed against the impugned order dated 10/06/2015, 11/11/2014 and 12/05/2015 passed by the Commissioner of Central Excise, Udaipur, Jodhpur and Alwar, wherein Cenvat credit was .....

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e notification dated 03/02/2016 has clarified the definition of input service which is in line with the Circular dated 29/04/2011 issued by the CBEC, the said clarification readwith the notification should be available to the appellant for consideration of the service tax paid on commission amount as the input service credit. The learned Advocates have relied on the decision of this Tribunal in the case of Essar Steel India Ltd. Vs. CCE & ST, Surat - I reported in 2016 (335) E.L.T. 660 (Tri. .....

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Cenvat credit benefit. 3. Heard both the sides and perused the case records. 4. With regard to availment of Cenvat credit on the commission paid for sale promotion activities, the CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Government vide Notification No.2/2016-CE (NT) dated 03/02/2016. In the case of Cadila Healthcare Ltd. .....

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