2016 (10) TMI 234

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....he respondent ORDER The appellant is in appeal against denying the cenvat credit on commission paid to consignment agents on the premises that the said service is not eligible on input service and consignment agent service is beyond the place on removal of goods. 2.  The facts of the case are that the appellant is selling goods through the consignment agents. The Revenue is of the vi....

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.... premises. Moreover, in the case of Cadila Healthcare Ltd. (Supra), the issue was that cenvat credit on commission paid to commission agent not to the consignment agents. It is his submission that the consignment agents and commission agent are two different persons. Therefore, the case of Cadial Healthcare Ltd. (Supra) is not applicable to the facts of this case. 4. Heard the parties and consi....