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Commissioner of Central Excise, Belapur Versus National Organic Chemical Ltd. (NOCIL)

2018 (2) TMI 897 - CESTAT MUMBAI

CENVAT credit - input service credit - commission paid to the commission agents - Held that: - similar issue decided in the case of M/s Dwarikesh Industries Sugar Limited & Ors Vs. CCE, Meerut [2017 (10) TMI 1114 - CESTAT, ALLAHABAD], where it was held that appellants are 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 - .....

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iled CENVAT credit on the services of Commission Agent during the relevant period of time by wrong interpretation of input service definition. Learned A.R. placed reliance on the decision of the Hon ble High Court of Gujarat in the case of Commissioner of Customs, Ahmedabad v. Cadila Healthcare Ltd. - 2013 (30) STR 3 (Guj.) that had been relied upon by the original authority. 3. Learned Advocate appearing for the respondent relied upon the clarification issued by CBEC vide Circular No.943/4/2011 .....

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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 case of M/s Dwarikesh Industries Sugar Limited & Ors Vs. CCE, Meerut (Final Order Nos.71064-71073 dated 05.09.2017), wherein this Tribunal observed as under :- 2. Cenvat credit has sought to be denied to the appellan .....

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d) after examining the issue of sales promotion activity, as per Section 65(19) of the 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 this Tribunal h .....

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