2015 (9) TMI 823

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....r. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. CCEA-SRT-II-SSP-222-U-S-35A dated 07.01.2013. The issue involved is whether CENVAT credit of service tax paid on commission charges under Business Auxiliary Services, paid to the Foreign Agency by the appellant will be admissible under Rule 2(l) of Cenvat Credit Rules, 2004. 2. Shri H.D. Dave (Advocate) appearing....

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....sed the case records. The issue involved in the present proceedings is CENVAT credit taken by the appellant with respect to Commission Charges paid to the Foreign Agencies, which was required to be paid under reverse charge by the appellant. The issue was decided by the Hon'ble Gujarat High Court in the case of CCE, Ahmedabad vs. Cadila Healthcare in the year 2012. In the present factual matri....