2017 (12) TMI 433

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....- for the appellant. Shri M.R. Sharma, Authorized Representative (DR) - for the Respondent. ORDER Per: (Dr.) Satish Chandra The present appeal is filed by the appellant against order-in-original No.JAI-EXCUS-000-COM-28-15-16 dated 27/07/2015 and the period of dispute in the present appeal is March, 2014 to December, 2014. 2. The brief facts of the case are that the appellant are eng....

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....a, learned AR for the Revenue and perused the appeal record. 4. After hearing both the parties, we note that identical issue has come up before the Tribunal in the case of M/s Mangalam Cement Ltd. Vs. CCE, Udaipur. The Tribunal vide final order No.56683-56685/2017 dated 28/08/2017 held as under :- "4. With regard to availment of Cenvat credit on the commission paid for sale promotion activit....

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....d as declaratory in nature and effective retrospectively. The relevant paragraph in the said decision is extracted herein below :- "20. But, the Hon'ble Gujarat High Court in the case of Cadila Healthcare Ltd. (supra) was unable to concur with the contrary view taken by the Hon'ble Punjab & Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas (supr....