TMI Blog2022 (11) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... van draws attention of this Bench to the decision rendered by this Tribunal in M/S ESSAR STEEL INDIA LTD. VERSUS COMMISSIONER OF C. EX. SERVICE TAX, SURAT-I [ 2016 (4) TMI 232 - CESTAT AHMEDABAD] wherein by applying the ratio of the judgment passed by the Hon'ble Supreme Court in the case of COMMISSIONER OF INCOME TAX (CENTRAL) -I, NEW DELHI VERSUS VATIKA TOWNSHIP PRIVATE LIMITED [ 2014 (9) TMI 576 - SUPREME COURT] it was held that explanation inserted in Rule 2(l) of Rules, 2004 that is in conformity to Board Circular dated 29.04.2011 extending benefit to the assessee would have retrospective effect. Thus, Appellant is eligible to avail credits on the tax paid on sale commission paid to both Indian and overseas agents for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed against the sale promotion alongwith interest and penalty. Matter was adjudicated upon, demand was confirmed with interest and penalties as proposed. Appellant unsuccessfully challenged it before the Commissioner (Appeals) and ultimately brought the appeal to this forum. 3. Lengthy argument is led and written notes with 10 relied upon case laws from the side of the Appellant and 11 case laws from the side of the Respondent-Department were filed on the issue. Summing up the submissions, the allegations against the Appellant is that such bifurcation of the expenditure into two accounts namely promotional expenses and sales commission clearly demonstrate that it is conscious of the difference between the two and there is a categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 29.04.2011 whereby, after the clarificatory Notification No. 2/2016-CE(NT), all kind of sales promotion services and service relatable to commission basis were to be considered as input service on which credit is admissible. (B) Part of demand since pertains to the commission paid to overseas agent who falls within the ambit of intermediary under place of provision of service Rule 9, no Service Tax was required to be paid by the Appellant since the place of service provider is outside India. 5. On close scrutiny of the documents on record and submissions made by the parties, it can be said that having regard to the changes made in 2011 to the definition of CENVAT Credit Rules, 2004 the judgment of Cadila Healthcare Ltd. (cited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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