TMI Blog2020 (11) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... that sales agents are directly concerned with sales rather than sales promotion - period September, 2008 to April, 2013 - HELD THAT:- The issue under dispute in this appeal was analysed in COMMISSIONER OF CENTRAL EXCISE, LUDHIANA VERSUS AMBIKA OVERSEAS [ 2011 (7) TMI 980 - PUNJAB HARYANA HIGH COURT] , where it was held that l earned counsel for the revenue was unable to justify that the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant s it was noticed that they had availed Cenvat Credit of Service Tax paid under the head Business Auxiliary Service for sales commission paid to their commission agents. The department was of the view that the activity of sales agents would not fall under the definition of input service. A Show Cause Notice was issued to the appellant for the period September, 2008 to April, 2013 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir own case vide Order-in-Original No. 5/2017-CE dated 09.03.2017, the said issue has been held in their favour. Similarly, the Learned Commissioner (Appeals) vide Order-in-Appeal No. 65/2017 (CTA-II) dated 30.06.2017 has dropped the demand in their own case. He prayed that the appeal may be allowed. 3. Learned AR Ms. T. Sridevi, JC, appeared on behalf of Revenue and supported the findings in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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