TMI Blog2019 (2) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: S.S GARG The appellants have filed these two appeals against the impugned order dt. 16/07/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeals of the appellant. Since the issue involved in both the appeals is common, they are disposed of by this common order. The details of both the appeals are as under:- Appeal No. Period Ineligible CENVAT credit Interest and penalty E/21675/2018 07/2013 to 02/2014 Rs.19,42,122/- Interest under Rule 14 Penalty ₹ 19,42,122/- under Rule 15(2) penalty ₹ 15,000/- under Rule 15(1) E/21674/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner(Appeals) has committed a serious error in law and fact by mechanically upholding the findings of the adjudicating authority that the services provided by foreign commission agent is mere a selling agent and therefore did not qualify to be treated as input service within the meaning of Rule 2(l) of CCR. He further submitted that both the authorities have failed to properly analyse the nature of activity and services performed by the foreign commission agent and the true scope of input service as contained in CCR. Thereafter the learned counsel referred to the definition of input service and submitted that the sales promotion is included in the inclusive part of the definition of input service and hence the activity of sales prom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE ST, Surat-II [2016(41) STR 191 (Tri. Ahmd.)] 6. After considering the submissions of both sides and perusal of the material on record, I find that this issue is no more res integra and has been settled by various decisions cited supra. Further I find that this Tribunal in the case of Stanely Seating cited supra has held that the assessee is entitled to CENVAT credit on sales commission. The relevant finding of the said decision is recorded in para 6 and 6.1. which is reproduced below:- 6. After considering the submissions of both the parties and perusal of the evidence on record and after going through the various decisions cited supra, I am of the considered opinion that the impugned order is not sustainable in law and the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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