TMI Blog2018 (7) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ties of sales promotion, admissibility of credit cannot be disputed - reliance placed in the case of Monarch Catalyst Pvt. Ltd. v. CCE [2016 (2) TMI 64 - CESTAT MUMBAI], where it was held that the appellant is entitled to avail cenvat credit in respect of commission paid to the commission agent based abroad. Since matter is being allowed on merits, the issue of limitation is not entered in this case - appeal allowed - decided in favor of appellant. - Appeal No. E/85637/18 - A/86806/2018 - Dated:- 22-5-2018 - Mr. Sanjiv Srivastava, Member (Technical) Ms. Anjali Hirawat, Advocate for appellant Shri A.B. Kulgod, Asst. Commr (AR) for respondent ORDER Per: Sanjiv Srivastava The issue in the appeal is in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) CCE ST v. Dwarikesh Sugar Industries Ltd. 2017 (50) STR 37 (Tri. All). (b) Essar Steel India Ltd. v. CCE ST 2016 (335) ELT 660 (Tri. Ahmd) (c) CCE ST v. Shivalik Rasayan Ltd. 2016 TIOL-3412- CESTAT-Del (d) Beloorbayir Biotech Ltd. v. CCE 2018 (5) TMI 24 CESTAT Bangalore (e) CCE v Shree Rathi Steel (Dakshin) Ltd 2018 (5) TMI CESTAT New Delhi. 4.2 Lastly, on limitation, she submitted that since there was contradicting views on the issue, larger period of limitation should not be invoked in view of the decision of the Hon ble Apex Court as follows:- (a) Blue Star Ltd. v. Union of India 2015 (322) ELT 820 (SC) (b) Continental Foundation Jt. Venture v. CCE 2007 (216) ELT 177 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f products; (ii) identifying the key decision makers and contacts for the purchase of Products; (iii) aggressively promoting the sale of products and other business objectives of DURALINE; (iv) providing guidance to DURALINE concerning the customs and practices of public agencies and private business and liaison between DURALINE and such agencies and businesses; (v) occasionally providing translation, interpretation, administrative support and other similar services as requested, (vi) Jointly preparing tenders and compliance statements and other submission and compliances. As an independent contractor, MASER shall be responsible for the manner in which and the time during which the above-described services are performed; however, in so doin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INE products while performing its duties pursuant to this agreement and shall not violate such laws, rules or regulations. 6. Sales Target: a. MASER shall endeavor to secure maximum sale for DURALINE in the said TERRITORY. b. MASER will submit sector-wise regular market potential of the said TERRITORY on a quarterly basis as per the attached BBC format. 7. Payment: On specific orders/requirement of MASER, DURALINE shall supply its products agreed by both parties. The payment for each shall be made by MASER as per the terms and conditions laid down in the relative Purchase Order for the procurement of the products. Howerver in transactions as described under clause 4.C., MASER shall be entitled to commission based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fective date of termination or non-renewal hereof MASER will return to DURALINE all information and materials in its possession concerning the trade secrets, customer information and lists, proprietary information and research of DURALINE. 12. Termination: Non-Renewal: a) All obligations arising out of the commitments made during the tenure of the Agreement shall be fulfilled by both parties even after the termination of the Agreement. Either party has the right to terminate this Agreement at any time by providing the other party with 60 days written notice of the termination date: I. If the other party becomes the subject of a voluntary or involuntary reorganization, or similar law, makes an agreement for the benefit of credito ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent jurisdiction in India only to the exclusion of all other courts shall have jurisdiction and would be competent to adjudicate all the matters arising out of, related to and/or connected with this agreement. 14. Governing Law: This Agreement has been executed and delivered in India and its interpretations, validity and performance shall be construed and enforced in accordance with the laws in India. 7. From the said Para 6 it is wide evident that the services provided by M/s MASER are inclusive of services of sales promotion. Since the activities undertaken by over-seas commission agents are inclusive of activities of sales promotion, in view of the decisions relied upon by the learned Counsel and the Board s Circular, admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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