TMI Blog2017 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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 [2016 (4) TMI 232 - CESTAT AHMEDABAD] filed by the Revenue, where it was held that even for the period prior to 03.02.2016, the service tax paid on sales commission has been held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under the scope of sales promotion mentioned under the inclusive part of the definition 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 Cadil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive in application. In other words, even for the period prior to 03.02.2016, the service 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 info ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal after disposal of the cases 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 against the Division Bench judgment of this Tribunal in Essar Steel India Ltd. s case (supra) filed by the Revenue. Needless to mention, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
