2015 (10) TMI 1141

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....Shri H. Modh Advocate Per: P.K. Das Revenue filed this appeal against the order of Commissioner (Appeals), whereby the Adjudication order was set-aside. 2. After hearing both the sides and on perusal of the records, I find that the Adjudicating Authority denied CENVAT credit on Sales Commission paid to the Foreign Commission Agent and the credit taken on the invoices issued by ISD before ....

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....sis of invoices issued by ISD before registration, which is covered by the decision of the Tribunal, which are also not examined. In my considered view, the Adjudicating Authority should have examined the sales promotion activities as contended by the Learned Advocate. It is also required to examine the case laws in respect of the other issues raised by the respondent. 4. In view of the above d....