2017 (11) TMI 414

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....lved 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 the Cenvat credit only on the basis of Hon'b....

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....n. 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 in the subsequent cases the adjudicating aut....

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....ase 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 case, the appellant have submitted certificate f....