TMI Blog2018 (2) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... re entitled to avail Cenvat credit on commission paid to the selling agent for selling the goods in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 - refund allowed - appeal dismissed - decided against Revenue, - E/87157/17 - A/91747/2017 - Dated:- 10-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri M.P. Damle, Asst. Commr (AR) - for appellant Shri Prasad Paranjape, Advocate - f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt relied upon the clarification issued by CBEC vide Circular No.943/4/2011-CX dated 29 th April 2011 which has clarified that- 5. Is the credit of Business Auxiliary Service (BAS) on account of sales commission now disallowed after the deletion of expression activities related to business ? The definition of input services allows all credit on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Gujarat in the case of Commissioner of Central Excise, Ahmedabad-II Versus Cadila Healthcare Ltd. reported at 2013 (30) S.T.R. 3 (Gujarat) wherein it has been held that such commission agents are not engaged in the activity of sales promotion. The said judgment has been examined by this Tribunal in the case of Essar Steel India Ltd. Versus Commissioner of Central Excise Service Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. Further, I find that Hon ble High Court of Punjab Haryana in the case of Commissioner of Central Excise, Ludhiana Versus Ambika Overseas reported at 2011 (07) LCX 0196 has held that Cenvat credit on service tax paid to selling agent for sale of goods is admissible as Cenvat credit. Therefore, as there are contrary judgments, in that circumstance without relying either of the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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