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2018 (2) TMI 897

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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-CX dated 29th 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 services used for clearance of final products upto the place of removal. Moreover activity of sale promotion is specifically allowed and on many occasions the remuneration for same is linked to actual sale. Reading the provisions .....

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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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judicating 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 India Ltd. (supra), I hold 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 . In view of the above, I do not find any merit in the appeal filed by Revenue. Therefore the same is dismissed. (Or .....

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