TMI Blog2017 (12) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the clearing and forwarding service involves sales promotion has not been verified for the reason that Cenvat credit was otherwise being allowed by the department - matter is remanded to the adjudicating authority to pass a fresh order. Penalty u/r 15(1) - Held that: - there was no malafide on the part of the respondent in availing credit on clearing and forwarding service. Considering ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equal amount of penalty under Rule 15(1). Being aggrieved by the Order-in-Original respondent filed appeal before the Commissioner(Appeals), who vide impugned order dismissed the Order-in-Original, therefore Revenue is before me. 2. Shri. Sanjay Hasija, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterating the grounds of appeal submits that Cenvat credit on clearing and forwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d forwarding agent service involves sales promotion service or otherwise, this fact was not verified. Though this was not the issue appellant also could not submit any evidence. He requested that matter be remanded back. Respondent shall produce documentary evidence that whether clearing and forwarding service provided in the present case involves sales promotion or otherwise. As regard the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the observations of the Hon ble High Court if clearing and forwarding service involves the services of sales promotion, credit should be available as sales promotion is specifically included in the inclusion clause of definition. However the factual aspect whether the clearing and forwarding service involves sales promotion has not been verified for the reason that Cenvat credit was otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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