TMI Blog2021 (10) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be rejected on this ground. As regard the merit that whether the sales commission is admissible input service or otherwise the issue is subjudice before the Hon ble High Court of Gujarat in the case of Essar steel India Ltd. [ 2016 (4) TMI 232 - CESTAT AHMEDABAD] and Cadila Health Care Ltd. [ 2013 (1) TMI 304 - GUJARAT HIGH COURT] . Therefore, at this stage the merit cannot be decided. Appeal remanded to the Adjudicating Authority for passing a fresh order after the legal issue is settled on the admissibility of the Cenvat Credit on sales commission by the Hon ble Apex Court in the case of M/s. Cadila HealthCare Ltd. and also by the Hon ble High Court in the case of Essar Steel India Ltd. - appeal allowed by way of remand. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kansara, learned counsel appearing on behalf of the appellant submits that as regards the objection of non admissible of the Cenvat credit on sales commission the department has not issued the show cause notice. Therefore, the refund cannot be rejected. As regard the issue on merit that whether the Cenvat credit is admissible on sales commission, he submits that the issue is pending before the Hon ble Gujarat High Court in the case of M/s. Essar Steel India Ltd. and also before the Hon ble Supreme Court in the case of M/s. Cadila HealthCare Pvt. Ltd. He further submits that even though the protest was not lodged while reversing the credit the appellant has within right to file a refund claim within a stipulated period of one year as provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or otherwise the issue is subjudice before the Hon ble High Court of Gujarat in the case of Essar steel India Ltd. and also before the Hon ble Supreme Court in the case of the Cadila Health Care Ltd. Therefore, at this stage the merit cannot be decided. 5. Accordingly, I set aside the impugned order and allow appeal by way of remand to the Adjudicating Authority for passing a fresh order after the legal issue is settled on the admissibility of the Cenvat Credit on sales commission by the Hon ble Apex Court in the case of M/s. Cadila HealthCare Ltd. and also by the Hon ble High Court in the case of Essar Steel India Ltd. 6. Appeal is allowed by way of remand in above terms. (Dictated and pronounced in the open court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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