TMI Blog2018 (2) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the above stated case of Birla Corporation Ltd. [2014 (6) TMI 385 - CESTAT NEW DELHI], where it was held that commission agents service would be cenvatable as the term ‘advertisement and sale promotion’ was there in the definition of input service even during period prior to 1.4.2011 - appeal dismissed - decided against Revenue. - E/70290/2017-EX[SM] - A/70021/2018-SM[BR] - Dated:- 4- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated against them by issue of a Show Cause Notice dated 17/12/2014 through which it was proposed to disallow Cenvat credit of ₹ 20,50,823/-. The said demand was confirmed through OIO dated 27/01/2016. Being aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal dated 20/02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -II (supra) and given its finding that CESTAT, Delhi in the case of Birla Corporation Ltd. Versus Commissioner of Central Excise, Lucknow reported at 2014 (35) S.T.R. 977 (Tri. - Delhi) has distinguished the findings of Hon ble High Court of Gujarat in the case of Cadila Healthcare Ltd. (supra) and relied upon findings of Hon ble Punjab Haryana High Court in the case of Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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