2013 (10) TMI 493

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....ndent: Mr A.K. Nigam, Additional Commissioner (AR) ORDER Per : S.S.KANG Heard both sides. Applicant filed this application for waiver of pre-deposit of duty of Rs. 1,03,24,489/- along with interest and penalty. The demand of Rs. 87,64,847/- is confirmed by denying credit of service tax paid by the commission agents. Demand of Rs. 15,59,642/- is confirmed in respect of the credit of servic....

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....ble Gujarat High Court in the case of CCE, Ahmedabad Vs. Cadila Healthcare Ltd. reported in [2013 (30) S.T.R. 3 (Guj.)] to submit that the commission agents are concerned with the sale of the turbines and the Hon'ble Gujarat High Court held that in such a case the credit of service tax paid by the commission agents is not available as credit, the Revenue also relied upon the findings of the lower ....

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.... would not fall within the purview of main or inclusive part of definition of input service as provided under Rule 2(l) of the CENVAT Credit Rules. 7. In the present case also the commission agents are concerned with the sale of turbines. 8. The applicant also pleaded that the major portion of the demand is time-barred and demand of Rs. 12,68,136/- is within the normal period of limitation. ....