2015 (4) TMI 821

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shivkumar, AR ORDER P.K. Das, Judicial Member - After hearing the matter at length, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal for disposal. 2. The appellants are engaged in the manufacture of Radiators and Gaskets classified under Chapter 84 and 87 of the Schedule to the Central Excise T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... In this context, he drew the attention of the Bench to the relevant portion of the reply to the show cause notice. It is submitted that the Hon'ble Gujarat High Court in the case of Cadila Healthcare Ltd. (supra) observed that Cenvat Credit is eligible in respect of sales promotion [at Para 52 (vii & viii)]. He submits that the lower authorities passed the order without considering the eviden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... placed the case law in relation to the services rendered, other than the services of commission paid to foreign agent. We find that the appellant in the reply to the show cause notice had taken a definite stand that the foreign agent had rendered the activity of sales promotion, as under: "In any case, the entire basis of the conclusion drawn in the said case of Cadila Healthcare Ltd. (Supra) is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rketing methods to promote sales of the goods of our clients. As such, the facts in the present case being different from those in the case of Cadila Healthcare Ltd. (supra), the same decision does not apply to the present case." 6. The Hon'ble Gujarat High Court in the case of Cadila Healthcare Ltd. (Supra) had observed that it is to be decided on the basis of materials on record. In our con....