2017 (11) TMI 414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent ORDER The issue involved in the present case is that whether Service Tax paid on the commission paid to Foreign Commission Agent is eligible for Cenvat credit as per definition of Input Service provided under Rule 2(l) of Cenvat Credit Rules, 2004. 2. Shri. S.P. Agnihotri, Ld. Consultant appearing on behalf of the appellant submits that Ld. Commissioner (Appeals) denied t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....overed under inclusive of part of definition. In the facts of this case judgment of Cadila Healthcare Ltd(supra) is clearly distinguishable. In this regard he placed certificate from all three service provider regarding the nature of the activity of service provided by foreign service provider. He further submits that on the basis of these certificates presented before the adjudicating authority i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on the Hon'ble Gujarat High Court judgment in case of Cadila Health Care Ltd(Supra). On careful reading of the above decision, I find that credit was denied on the ground that assessee could not present the nature of services received by them. The Hon'ble High Court considered mere sales commission is not admissible input service as no sales promotion activity is involved. However in the present c....