2017 (11) TMI 818

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.... For the Respondent ORDER Per: M.V. RAVINDRAN Appeal are filed by the Revenue against the Order-in-Appeal No.29 & 30/2015 dt. 16/03/2015. 2. Heard both sides and perused records. 3. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit by the respondent who is an exporter - 100% EOU. 4. It transpires from the records that the respondent being....

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....d by such an order of rejection of the refund claims, appeals were preferred before the first appellate authority. The first appellate authority after considering the issue from the factual matrix and appreciating the agreement between the respondent herein and the upcountry entity, came to a conclusion that the amounts paid by the respondent are for the sales promotion and marketing undertaken in....

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....orders and this is nothing but sales promotion only. It can be seen from the findings of the lower authority at para 4 f the Order-in-Original that what is paid is commission for products sold directly to their customers in Asia, Europe and other countries and the European company provides services related to exported goods, manufactured by the India company and also renders marketing and sales se....

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....e agreement between the respondent and the upcountry entity would indicate that the upcountry entity is doing marketing, sales promotions of the products manufactured by the respondent. He would submit that the Tribunal in the case of Liebherr Machine Tools India (P) Ltd. Vs. CCE, C & ST, Bangalore-II [2016(44) STR 633 (Tri. Bang.)], Bhuruka Gases Ltd. Vs. CCE,C&ST, Bangalore-I [2015(37) STR 818 (....