2015 (3) TMI 516

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....GEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against order-in-original No. 23/MAK(23)/COMMR/RGD/13-14 dated 28/06/2013 passed by the Commissioner of Central Excise, Navi Mumbai. 2. Vide the impugned order, the learned Commissioner has denied Cenvat Credit amounting to Rs. 1,48,42,549/- of the service tax paid on broker's service by holding the said ser....

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....input service" under Rule 2 (l) of Cenvat Credit Rules, the same includes sales promotion activities. Thus the appellant is rightly entitled to the Cenvat Credit of the service tax paid on such services received. He further submits that in a similar case pertaining to another assessee, namely, Bhushan steel Ltd. the very same adjudicating authority vide order NO. 85/MAK(85)/Commr/RGD/13-14 dated 2....

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....#39;ble Gujarat High Court in the case of CCE, Ahmedabad Vs. Cadila Healthcare Ltd. - 2013 (30) STR 3 (Guj). Wherein the Hon'ble High Court held that sales promotion and sales are different activities and if the commission is paid for the sale of the goods, the same cannot be considered as input service under Rule 2 (l) of the Cenvat Credit Rules, 2004. Accordingly, he contends that the Gujara....