2017 (5) TMI 1487

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....t Commissioner) AR ORDER Anil Choudhary (Judicial Member) The issue in this appeal is whether the sales commission paid to persons who procured the sale orders for the appellant, whether the same is available as input service tax for the appellant-assessee. 2. The show cause notice dated 27 July, 2015 was issued as it appeared to revenue that the appellant had taken Cenvat Credit on commission....

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.... way of sale of dutiable goods on commission basis. Said notification further mentions, referring to CBE circular dated 29 February 2011, when explanation inserted in Rule 2(l) is declaratory in nature, hence effective retrospectively. This Tribunal followed the ruling of Honble Punjab & Haryana High Court in Ambica Overseas v/s CCE 2012 25 - STR - 348 wherein reliance was placed on the ruling of ....