2017 (12) TMI 438

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....ORDER Per: Dr. D.M. Misra Heard the ld. Representative appearing for Appellants and the ld. A.R. for the Revenue. The principal issue involved in the present Appeal relates to the eligibility of CENVAT credit on the service tax paid on sales commission. Both sides fairly agree that the issue has been decided by the Hon'ble Gujarat High Court in the case of C.C.E. Vs. Cadila Healthcare Ltd. - 201....

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....hip rejected the request of the Advocate for referring the issue to the Larger Bench of the High Court. Subsequently, an explanation was inserted to the definition of 'input service' by issuance of Notification No.2/2016 CE(NT) dated 03.02.2016. which had been interpreted by a Division Bench of this Tribunal in Essar Steel India Ltd. Vs. C.C.E. & S.T., Surat I - 2016 (335) ELT 660 (Tri-Ahmd.) hold....

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....jurisdiction of High Court, in my opinion, it would be inappropriate, to decide the issue following the Division Bench judgment when the matter is on Board of the High Court. In similar circumstances, a Division Bench of this Tribunal in the case of Ashapura Volclay Ltd and others Vs. C.C., Jamnagar - 2017 (6) TMI 659 - CESTAT - Ahmedabad following the principle laid down by the Larger Bench, disp....