2017 (10) TMI 499

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....ed with a Show Cause Notice dated 01/07/2014 wherein it was alleged that the respondents had availed Cenvat credit on inadmissible capital goods and on inadmissible input service. It was alleged that the respondents availed Cenvat credit amounting to Rs. 13,90,535/- of Service Tax paid on sales commission paid for sales of Sugar. Further, the respondents had also availed Cenvat credit on various capital goods including Asbestos Sheet/Gasket Sheet, Cable Tray, Jointing Sheet, S. S. Core, Steel Casting, Locktite, Gland Packing, Hex Bolt Nut, Molykete BR 2 Plus, V-Belt, Tool Bit Black, H. R. Plate, Asbestos Packing, Vertical Tank, EPC Switch, BGR Lube Pack, Aluminium Expansion, Plates, Conveyer Belt, H. R. Plate, Nickel Screen, Sugar Screen, M....

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.... Heard the ld. Counsel for the respondent, who has submitted that in their own case, this Tribunal through Final Order No.A/70470/2017-EX[DB] dated 08/05/2017 in Appeal No.E/70522/2016-EX[DB] it has been held that Service Tax paid on Sales Commission is admissible as input service Cenvat credit. He has further submitted as follows:- "1. Gasket sheet/ Asbestor Pltd/ Packing/ Grand packing/ Asbestas PKG - used for packing of pipes and tubes to prevent leakage of gases/steam/juice/syrup/molasses Credit has been allowed by Commissioner (Appeals) for earlier period in Order-in-Appeal No.374/CE/MRT-1/2006 dated 11.12.2006 Allowed in (a) U.G. SUGAR & INDUSTRIES LTD V. CCE MERUT II - 2009 245 ELT 515 (TRI) (b) KCP SUGAR & INDUS. LTD V. CCE....