2017 (12) TMI 426

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....er (Technical) Shri Rahul Lakhwani, Advocate - for the appellant. Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. Shri K.K. Anand, and Ms. Surabhi Sinha, Advocates - for the appellant. Shri M.R. Mishra, Authorized Representative (DR) - for the Respondent. Ms. Rinki Arora, Advocate - for the appellant. Shri S.K. Bansal, Authorized Representative (DR) - for t....

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....of input service which is in line with the Circular dated 29/04/2011 issued by the CBEC, the said clarification readwith the notification should be available to the appellant for consideration of the service tax paid on commission amount as the input service credit. The learned Advocates have relied on the decision of this Tribunal in the case of Essar Steel India Ltd. Vs. CCE & ST, Surat - I repo....

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....vat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Government vide Notification No.2/2016-CE (NT) dated 03/02/2016. In the case of Cadila Healthcare Ltd. (supra), the Hon'ble Gujarat High Court had not referred to the Circular dated 29/04/2011 and also there were divergent views by the Hon'ble Punjab & Harya....

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....red in favour of the Revenue and against the assessee. In this background, legislature explained the meaning of the sales promotion by inserting Explanation in Rule 2(l) of Rules, 2004 and declared that sales promotion includes services by way of sale of dutiable goods on commission basis. In other way, Explanation to Rule 2(l) of Rules says in clear terms that there is no bar on availment of the ....