TMI Blog2022 (5) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of the Central Excise Act, 1944 the Tribunal could refuse to admit appeal involving such low amount. Admissibility of CENVAT Credit in respect of Del Credere Agent Services , received by Appellants - HELD THAT:- They had appointed M/s. Supreme Packaging as Del Credere Agent , to guarantee the solvency of their customer and ensure speedy recovery of the amounts due from them. These service are in relation to the activities which are post sale and clearance of goods and hence these cannot be treated as input services for the manufacture of goods cleared by the appellants from their factory. The appeal is dismissed as not admitted as well as on merits. - Excise Appeal No. 86335 of 2019 - A/85453/2022 - Dated:- 13-5-2022 - MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004. 2.2 During the course of scrutiny of the records, it was noticed that the appellants had availed credit of service tax paid on sales commission paid to one M/s. Supreme Packaging with whom they had entered into an agreement to appoint them as Del Credere Agent for effective proper guarantee of solvency of customers and effective recovery of money. 2.3 Since these services are post clearance services, Revenue was of the view that credit availed against these services would not be admissible. Accordingly a show cause notice dated 13.02.2017 was issued to the appellant for denying the said credit and recovery of the same along with interest and also for imposition of penalty in terms of Rule 15 of CENVAT Credit Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances. This appeal should be dismissed as non-maintainable and also on merits. 4.1 I have considered the impugned order along with the submissions made in the appeal and during the course of argument. 4.2 In fact the amount of duty involved in the present appeal is Rs.1,46,148/- which is less than the prescribed limit of Rs.2 lakhs and the appeal can be dismissed as non-maintainable, in view of the low amount involved and as per proviso to Section 35 B (1) of the Central Excise Act, 1944 the Tribunal could refuse to admit appeal involving such low amount. The relevant provisions are reproduced below: Section 35B. Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR appearing for Revenue submitted that the disputed insurance service was availed by the appellants in relation with post sale activities and since the said service was not used directly or indirectly, in or in relation to manufacture of final products and clearance of final products up to the place of removal, such disputed service should not be considered as input service and availment of cenvat credit on such service is not in conformity with the statutory provisions. 6. Rule 2(l) ibid has defined the term input service to mean any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal. The said definition clause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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