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TMI Blog2018 (2) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... al Revenue is in appeal against the impugned order wherein the learned Commissioner has allowed input service credit on the commission paid to the commission agents causing sale of the finished goods manufactured by the respondent. 2. It is the contention of Revenue authorities that the respondents have availed CENVAT credit on the services of "Commission Agent" during the relevant period of tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s specifically allowed and on many occasions the remuneration for same is linked to actual sale. Reading the provisions harmoniously it is clarified that credit is admissible on the services of sale of dutiable goods on commission basis. 4. After hearing both sides and having gone through the decision of the Cadila Healthcare Ltd. (supra), I find that this Tribunal has examined th4e issue in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994 which defines the Business Auxiliary Service. While examining the definition of Business Auxiliary Service, where the agent is engaged in either promotion or marketing or where sale of goods produced or provided by or belonging to the appellant, the Hon'ble High Court has considered the issue of sales promotion and has not considered the issue of marketing or sale of goods and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raction Ltd. Versus Commissioner of Central Excise, Nagpur reported at 2014 (299) E.L.T. 116 (Tri. Mumbai) wherein it has been held that if there are contrary view of the Apex Court, in that circumstance the Adjudicating Authority is independent to take any view on merits of the case. Therefore, I am taking independent view and relying on the decision of this Tribunal in the case of Essar Steel In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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