2018 (3) TMI 1230

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....eya Dahiya, Advocate for the Appellants Shri M R Sharma, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the Order-in-Original No. 15-19/2016 dated 29.7.2016. 2. Brief facts of the case are that the appellant is engaged in the manufacturing of MS ingots and sponge iron. Period of dispute is 2005-2006 to 2014. Five show cause....

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....ssion 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 Government vide Notification No. 2/2016-CE (NT) dated 03/02/2016. In the case of Cadila Healthcare Ltd. (supra), the Hon'ble Gujarat Hi....

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....cise, 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 Explanation in Rule 2(l) of Rules, 2004 and declared that sales promotion includes services by way of sale of dutiable goods ....