2018 (1) TMI 463

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....y the Department against the Order-in-Appeal No. DDN/EXCUS/000/APPL-1381-2016-17 dated 14.03.2017 passed by the Commissioner of Central Excise (Appeals-I), Meerut. The period in dispute is October 2011 to May, 2014. 2. The brief facts of the case are that, during the period under consideration, the assessee-Respondents were engaged in the manufacture of various types of transformers, control pane....

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....017 dated 28.08.2017, wherein the claim was allowed by observing that : "4. With regard to availment of Cenvat credit on the commission paid for sale promotion activities, the CBEC vide Circular No. 943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Gove....

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.... 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 (supra). The Hon'ble Gujarat High Court held that this issue is concerned, the question is answered in favour of the Revenue and against the assessee. In this background, legislature explained the meaning of the sales promotion by inserting E....