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TMI Blog2022 (11) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 2. Bereft of unnecessary detail facts that give rise to this appeal is that EA-2000 Audit was conducted in the Appellant's manufacturing unit which had observed that Appellant had availed credits against services rendered by the commission agents namely M/s. Jiwanram Sheodutt Rai (in India) and M/s. Meer Javed Jafri located overseas (in U.K.). From the entry made in the annual report and accounts for the financial year 2013-14, it is noticed that expenditure shown on the other expenses includes "promotional expenses" and "sales commission" separately under different columns. As Appellant was found to be aware of the difference between the two and sale promotion was not covered under the definition of input services in Rule 2(l) of CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (l) after sub-clause (c) of the CENVAT Credit Rules, 2004 that sale promotion includes sale of dutiable goods. It reads : "For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis" This being facts on record, submissions of the Counsel for the Appellant is of two fold: (A) Besides the fact that sale agreement between overseas agent, though relates to U.K. territory is similar also for UAE, shows the nature of appointment was an agent who was to provide liaisoning ervices including but not limited to marketing and selling of manufacturer's products for which apart from application of Rule 9 of POP Rules, 2012 for intermediary overseas entity, the service received by the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT AHMEDABAD wherein by applying the ratio of the judgment passed by the Hon'ble Supreme Court in the case of Vatika Township Ltd. and Poddar Cement Pvt. Ltd. reported in 2014 (9) TMI 576-SC and 1197 (5) TMI 2 (SC) 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. This being the judicial precedent set by this Tribunal coupled with my earlier order passed in the case of Mclube Asia Pvt. Ltd. Vs. Commissioner of Central Excise & Service Tax, Nashik reported in 2019 (10) TMI 685 - CESTAT NASHIK, I am of the considered view that Appellant is eligible to avail credits on the tax paid on sale commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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