TMI Blog2018 (6) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... DELHI], where it was held that CENVAT credit is admissible on the services of the sale of the dutiable goods on commission basis - credit allowed - appeal dismissed - decided against Revenue. - Excise COD Application No. 50342 - 50343 of 2018, Excise Appeal No. 50835 - 50836 of 2018 - A/51944-51945/2018-EX[DB], MISC ORDER No. 50305-50306/2018 - Dated:- 11-5-2018 - Mr. Justice (Dr.) Satish Chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on such input service (sales commission) but the lower authority has declined the same and demanded duty along with interest and penalty. However, the Commissioner (Appeals) has granted relief to the appellant. Being aggrieved, the department has filed the present appeals. 4. With this background, we heard Shri M R Sharma, Shri R K Mishra and Shri Ankit Daniel learned representatives for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. With regard to availment of Cenvat credit on the commission paid for sale promotion activities, the CBEC vide Circular No. 943/4/2011-CX dt. 29.04.2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Government vide Notification No. 2/2016-CE (NT) dt. 03.02.2016. In the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas (supra). The Hon ble Gujarat High Court held that this issue is concerned, the question is answered in favour of the Revenue and against the assessee. In this background, legislature explained the meaning of the sales promotion by inserting Explanation in Rule 2(1) of Rules, 2004 and declared that sales promotion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view of the above settled position and law, we do not find any merits in the impugned orders. Accordingly, after setting aside the same, we allow the appeals in favour of the appellants . 6. By following our earlier order (supra), we find no reason to interfere with the impugned order. Same is sustained for the reasons mentioned therein. 7. In the result, both the appeals filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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