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TMI Blog2019 (3) TMI 1992X X X X Extracts X X X X X X X X Extracts X X X X ..... ant : Sh. P. Juneja, Authorised Representative. For the Respondent : Ms. Asmita Nayak, Advocate. ORDER Per: Anil Choudhary: The respondent - assessee are engaged in manufacture of excisable goods and are discharging Central Excise duty on clearances of goods and also availing cenvat credit on input services. However, Department observed that respondent has availed cenvat credit of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us. It is submitted on behalf of the Department that the sales Commission Services have already been denied to be the input services and the assesse has already been held not to be entitled for the cenvat credit on the sales Commission Services. Decision of High Court of Gujarat in the case Astik Dyestuff Pvt. Ltd. Vs. C.C.E. Customs 2014 (34) STR 814(Guj.) is being relied upon. It is furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal is prayed to be dismissed. 3. After hearing both the parties and perusing the case law as relied upon by the parties, it is observed that the Hon'ble High Court Gujarat in Astik Dyestuff Pvt. Ltd. (supra) has relied upon C.C.E., Ahmedabad Vs. Cadila Healthcare Ltd. 2013 (4) STR 3 (Guj.) however Hon'ble High Court of Punjab and Haryana in the case Ambika Overseas reported in 2012 (25) STR 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be effectively retrospective in nature. While relying upon the said Circular, this Tribunal in Essar Steel India Ltd. (supra) case has held the Commission paid to the agents is a sales promotion activity. Keeping in view the same and the fact that the matter is still subjudice before the Apex Court, due to the contrary decisions from two different High Courts, but that the Department has subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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