2013 (1) TMI 764

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.... Per: M.V. Ravindran: 1. This appeal is directed against the Order in Appeal No.SA/16/VAPI/2011 dated09/03/2011. 2. The issue involved in this case is that the appellant herein had availed cenvat credit of service tax paid by the Commission Agent for the period from May, 2005 to March, 2007. Show-cause notice dated 03/06/2010 was issued to the appellant for recovery of cenvat credit availed....

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.... Agent, the law is now settled by the Hon'ble High Court in the case of Cadila Healthcare Ltd. He would draw my attention to the relevant paragraph of the order. 5. I have considered the submissions made by both sides at length. I find that the issue involved in this case is liability of Cenvat Credit of service tax paid by the Commission Agent. I find that, as correctly pointed out by the depa....

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....arly filed ER-1 Returns and hence extended period cannot be invoked. I find the return does not give details as to whether credit of service tax paid on commission by their dealers was availed or not. The Return only shows the amount of Credit taken on input services. It cannot be ascertained as to whether credit was correctly taken or not from perusal of return. Therefore, the plea that they file....

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.... him is in line of business.  There are various decisions which clearly indicate that credit can be availed on service tax paid by commission agent as reported in the case of Cadila Healthcare Ltd. [2010 (17) STR-134 (Tri-Ahmd.)], which was upturned by the Hon'ble Gujarat High Court. I find that the appellant could have entertained a bona-fide belief that he is eligible to avail cenvat credit....