2017 (12) TMI 144

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....ervice (BAS). Ld. AR observed that the Commissioner (Appeals) has not followed the decision of the Hon'ble High Court of Gujarat in the case of Cadila Healthcare - 2013 (30) STR 3 (Guj). Ld. AR argued that the observation of the Commissioner (Appeals) that the decision of the Hon'ble High Court in the case of Ultratech Cement Ltd. would prevail over the judgement in M/s. Cadila Healthcare is not legal and proper, as the decision in the case of M/s.Cadila Healthcare is precisely on the issue of sales commission. 2.1 The second issue relates to the Cenvat Credit taken on the basis of invoice raised by M/s.Laxmi Trading Company, allegedly without receipt of goods. Ld. AR argued that in respect of goods received from Laxmi Trading Co. there ....

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....isions, the Tribunal in the case of Birla Corporation - 2014 (35) STR 977 (Tri-Del) has come to the following conclusion: 8. Rule 2(l) of Cenvat Credit Rules, 2004 was amended w.e.f. 1-4-2011 and by this amendment, the expression "activities related to business" in the inclusive portion of the definition of 'input service' was excluded. However, the expression "advertisement or sales promotion" was retained. The Board vide Circular No.943/4/2011-CX., dated 29-4-2011 (S. No.5 of the Table) in respect of the question "Is the credit of Business Auxiliary Service (BAS) on account of sales commission now disallowed after the deletion of expression "activities related to business", clarified as under "The definition of input service allows all....