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CCE&ST, Dehradun Versus M/s Devanshi Automation

2018 (1) TMI 463 - CESTAT NEW DELHI

CENVAT credit - input services - commission to various agents for promotion of sale - Held that: - the commission paid on the ‘Sales Promotion’ falls under the definition of ‘Input Services’ - reliance placed in the case of 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], where it was held that the CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the .....

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l Excise (Appeals-I), Meerut. The period in dispute is October 2011 to May, 2014. 2. The brief facts of the case are that, during the period under consideration, the assessee-Respondents were engaged in the manufacture of various types of transformers, control panels, linear sensors, temperature controllers etc. They have paid the commission to various agents for promotion of sale. The Commissioner (Appeals) has allowed the same. Being aggrieved, the Department has filed the appeal. 3. With this .....

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Cement Ltd. vs CCE, Jodhpur, Final Order No. 56683-56685/2017 dated 28.08.2017, wherein the claim was allowed by observing that : 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) .....

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id notification should be considered as declaratory in nature and effective retrospectively. The relevant paragraph in the said decision is extracted herein below :- 20. But, the Hon ble Gujarat High Court in the case of Cadila Healthcare Ltd. (supra) was unable to concur with the contrary view taken by the Hon ble Punjab & Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas (supra). The Hon ble Gujarat High Court held that this issue is concerned, t .....

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