9911796707
TMI Blog2018 (10) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of appeal are that assessee, M/s. J.K Lakshmi Cement Ltd. are engaged in manufacture of cement and are availing cenvat credit of central excise duty paid on inputs and capital goods. The department alleged is that the assessee has wrongly availed cenvat credit of service tax in respect of the commission paid to foreign agent / domestic agent during the period from April 2015 to November 2015. Resultantly a show cause notice dated 07.04.2016 proposing the demand of Rs. 12,96,9,860/- due to contravention of provisions of Rule 2 read with Rule 3 with Cenvat Credit Rules, 2004 (CCR, 2004 in short) was proposed. The said show cause notice was initially adjudicated vide order no. 359 dated 12.01.2017 vide which the proposed demand was con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment in Rule 2 of Notification 2/2016 is mere explanatory in nature and has therefore rightly been given the retrospective effect. Ld. Counsel while relying upon the decision of Tribunal Ahmadabad in the case of Essar Steel India Ltd. Vs. Commissioner of Central Excise Surat 2016 (335) ELT 660 has prayed for the order under challenge to be confirmed and appeal to be dismissed. 4. After hearing both the parties and perusing the entire record we are of the opinion as follows: It is an admitted fact that the appellant have been paying commission to foreign/ domestic agents. They have utilized the cenvat credit of service tax paid there upon. Department has denied the said utilization and a recovery thereof proposed vide the impugned sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes services......................... From the above definition it becomes clear that the activity of sales promotion is specifically included in the definition of input services we also draw our support from the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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