TMI Blog2018 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/51807/2018-SMC - Final Order No. 52886/2018 - Dated:- 29-8-2018 - Hon ble Mr. V. Padmanabhan, Member ( Technical ) Sh. Kartikey Kulshresht ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onnection heard Shri Kartikey Kulshreshtha Ld. Advocate for the appellant as well as Shri K. Poddar, Ld. DR for the Revenue. 3. It is the submission of the Ld. Counsel for the appellant that the identical issue regarding the admissibility of Cenvat Credit on Service Tax paid on commission agents has been decided in favour of the appellants in a series of decisions by the Tribunal. Specifically, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government vide 3 EX/53650 of 2015 Notification No. 2/2016-CE (NT) dated 03/02/2016. In the case of Cadila Healthcare Ltd. (supra), the Hon ble Gujarat High Court had not referred to the Circular dated 29/04/2011 and also there were divergent views by the Hon ble Punjab Haryana High Court in the case of CCE, Ludhiana vs. Ambika Overseas 2012 (25) S.T.R. 348 (P H). Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the sales promotion by inserting Explanation in Rule 2(l) of Rules, 2004 and declared that sales promotion includes services by way of sale of dutiable goods on commission basis. In other way, Explanation to Rule 2(l) of Rules says in clear terms that there is no bar on availment of the Cenvat credit on sales promotion service by way of sale of dutiable goods on commission basis. Further, by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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