TMI Blog2017 (10) TMI 1651X X X X Extracts X X X X X X X X Extracts X X X X ..... It appears that the issue has came up before the Tribunal as M/S ESSAR STEEL INDIA LTD. VERSUS COMMISSIONER OF C. EX. SERVICE TAX, SURAT-I [ 2016 (4) TMI 232 - CESTAT AHMEDABAD] as well as in the case of M/S MANGALAM CEMENT LTD., M/S J.K. LAKSHMI CEMENT LTD, M/S K.E.I. INDUSTRIES LTD VERSUS CCE, UDAIPUR [ 2017 (12) TMI 426 - CESTAT NEW DELHI] wherein it was observed that With regard to availment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in the manufacture of Ghadi brand washing cake and powder. For promoting the sales the appellant has paid the sales commission to its agent. The same was disallowed by the lower authorities. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we have heard Shri Vishnu Dutt Trivedi and Shri M R Sharma, learned Counsels for the parties. 4. After hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to the Circular dated 29/04/2011 and also there were divergent views by the Hon ble Punjab Haryana High Court in the case of CCE, Ludhiana vs. Ambika Overseas 2012 (25) S.T.R. 348 (P H). Considering the conflict in judgments of different High Courts and also the notification dated 03/02/2016, this Tribunal in the case of Essar Steel India Ltd. (supra) has held that the said notification shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation to Rule 2(l) of Rules says in clear terms that there is no bar on availment of the Cenvat credit on sales promotion service by way of sale of dutiable goods on commission basis. Further, by inserting the Explanation in the Rule 2(l), it has confirmed the Board Circular and resolved the different views of the High Courts. Taking into circumstances under which the Explanation was inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
