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TMI Blog2021 (10) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... ESH NAIR Brief facts of the case are that the appellant have availed the Cenvat Credit in respect of service tax paid on sales commission. The audit officers have raised objection that the sales commission is not an admissible input service. On the objection of the audit party, the appellant have reversed the Cenvat credit. Thereafter, they have filed refund claim within one year from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is before this tribunal. 2. Shri. Vinay 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal vide final order No. A/11238/2018 dated 14.06.2018 in the matter of M/s. Amar Engineering Co. Versus C.C.E. and S.T.-Vadodra-i. Taking support of this judgment he submits that once an assessee paid the amount admittedly that attained finality and it is closure of the case therefore no refund claim can be entertained. 4. I have carefully considered the submission made by both the sides a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia 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 Ape ..... X X X X Extracts X X X X X X X X Extracts X X X X
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