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TMI Blog2018 (6) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the services of 'Sales Commission Agents' can be held to be cenvatable and the Service Tax paid on the same is available as a credit to the assessee. 3. The appellate authority has held in favour of the respondent by observing as under: 6. I observe from the definition of input service that the services used in relation to sales promotion are covered under the scope of the said definition. Now the question is whether the activities of sales commission agents can be treated as the services used in relation to sales promotion. I find that the commission agent is a key person who identifies the potential buyers, explain them the positives of the product, convince them to buy and procure orders. His activities are entirely related t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Court has considered the issue wherein period of demand was prior to year 2008. During the period from year 2008 till date, this issue has been considered by various appellate authorities and the Board has also issued clarification vide Circular dated 29.4.2011. Further as contended by the appellant also, an Explanation in the definition of input service has been inserted vide Notification Nol. 02/2016-CE(NT) dated 3.2.2016 which, as per settled principle of Law, has retrospective effect as the same is in the form of explanation only. This issue has been discussed by Hon'ble Tribunal in the case of M/s. Essar Steel India Ltd. [2016 (335) ELT 660 (Tri-Ahmd), wherein it was held that Explanation to Rule 2(l) of Cenvat Credit Rules, 2004 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no stay of operation of various decisions of the Tribunal, which are in favour of the assessee and which stand referred to by Commissioner (Appeals). Infact nothing has been brought on record to show that said decision of the Tribunal wherein the judgment of Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd. reported in [2013 (30) STR 3 (Guj)] was considered, stand appealed against by them. In that case, the issue is fully covered in favour of the assessee. Otherwise also, I find that demand is time barred inasmuch as the period involved is April, 2013 to February, 2016 whereas the show cause notice was issued on 10.08.2016. Inasmuch as during the relevant period, all the decisions were in favour of the assessee, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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