TMI Blog2018 (9) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2018 - Final Order No. 53010/2018 - Dated:- 20-9-2018 - Sh. V. Padmanabhan, Member (Technical) For the Appellant : Sh. P. R. Gupta, AR For the Respondent : Sh. Shantanu, Advocate ORDER PER: V. PADMANABHAN: The present appeal is filed by Revenue against the Order-in-Appeal No. 32-33(AK)CE/JPR/2017 dated 29.01.2018. The period of dispute is April, 2015 to Sept., 2015. The respondent is engaged in the manufacture of cement and related products. They availed the services of Commission Agents to develop its market and promote sales. They availed the Cenvat Credit of the Service Tax paid by Commission Agents under the Cenvat Credit Rules, 2004. The Original Authority took a view that the respondent will not be entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Hon ble Gujarat High Court in the case of CCE, Ahmadabad V/s Candila Healthcare Ltd, 2013 (30) STR 3 (Gujarat). However, subsequent to the said decision, CBEC has issued a Circular dated 29/04/2011 clarifying the Cenvat Credit as admissible on the services of the sale of goods on commission basis. The said Circular was also endorsed by the Central Excise vide Notification No. 2/2016-CE (NT) dated 03/02/2016. Following the legal developments on the subject, it is also seen that the Tribunal has been consistently allowing the Cenvat Credit under similar circumstances. In the appellant s own case reported in 2017 (12) TMI 891-CESTAT , New Delhi Cenvat Credit has been allowed with the following observations by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contrary view taken by the Hon ble Punjab Haryana 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(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 E/54289/2015 E/52700/2016 5 goods on commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
