2018 (4) TMI 722

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..... ajesh Chhibber, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether, the appellant is entitled to avail Cenvat credit of Service Tax on commission paid to sales commission  agent who causes sale of Sugar & Molasses, manufactured by the appellants. 2. Cenvat credit has sought to be denied to the .....

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..... 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 has examined that issue in the case of Essar Steel India Ltd. (supra) wherein it has been held that the assessee is entitled to avail Cenvat credit for commission paid to the commission agent who .....

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..... the Adjudicating Authority is independent to take any view on merits of the case. Therefore, we are taking independent view and 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. 3. In view of the above terms, impugned order is set aside and the appeal is allowed with conse .....

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