TMI Blog2017 (12) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion basis - appeal allowed - decided in favor of appellant. - Excise Appeal No.54289 of 2015, Excise Appeal No.52700 of 2016 - A/7641-57642/2017-EX[DB] - Dated:- 2-11-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Hemant Bajaj, Advocate for the Appellants Shri M R Sharma, DR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeals are filed against Order-in-Appeal Nos.1615-16 dated 17.08.2015 and 23-16-17 dated 23.06. 2016. Period of dispute is 1.4.2011 to 31.3. 2014; and April, 2010 to January, 2015. 2. The issue involved in the present appeals pertain to denial of input service credit on selling commission paid to commission agents on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh notification no.2/2016-CE (NT) dated 3.2.2016 clearly allows cenvat credit on sales commission agent services. The same is only a clarificatory amendment. The ld. Counsel relies on the various decided cases in support of his claim. 3. Ld. AR reiterated the findings of the Original Authority. 4. We have heard both the sides and perused the appeal records. 5. We note that the similar dispute came before the Tribunal in case of Mangalam Cement Ltd. Ors. The Tribunal vide Final Order Nos.56683-56885 dated 28.08.2017 examined the issue along with the decisions of the Hon ble Gujarat High Court and Punjab Haryana High Court. The Tribunal observed as below:- 4. With regard to availment of Cenvat credit on the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2(l) of Rules, 2004 and declared that sales promotion includes services by way of sale of dutiable goods on commission basis. In other way, Explanation to Rule 2(l) of Rules says in clear terms that there is no bar on availment of the Cenvat credit on sales promotion service by way of sale of dutiable goods on commission basis. Further, by inserting the Explanation in the Rule 2(l), it has confirmed the Board Circular and resolved the different views of the High Courts. Taking into circumstances under which the Explanation was inserted in Rule 2(l) of Rules, 2004 and consequence of the Explanation to extend the benefit to the assessee as per Board Circular, we hold that the Explanation inserted in Rule 2(l) of Rules, 2004 by Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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