2018 (4) TMI 1163

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..... Limited M/s Ahlcon Parenterals (India) Limited M/s Sakata Inx (India) Limited<br>Central Excise<br>2018 (4) TMI 1163 - CESTAT NEW DELHI - TMI<br>CESTAT NEW DELHI - AT<br>Dated:- 16-4-2018<br>Ex. Appeal Nos. 50413, 50414, 50438, 50444, 50448, 50449, 50451, 50427, 50491, 50579, 50590, 50593, 50594, 50595, 50596 of 2018 - Final Order Nos. 51412 – 51426/2018<br>Central Excise<br>Hon'ble Mr. Justic....

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....985, and are availing cenvat credit on various inputs, capital goods and input services in terms of the provisions of the Cenvat Credit Rules, 2004. The dispute in the present case is relating to cenvat credit on the sales commission. The assessee availed credit on such input service but the lower authority has confirmed the recovery of input service credited alongwith interest and penalty on the ....

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.... as under:- "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 dt. 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) dt. 03.02.2016. I....

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....a 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 Explanation in Rule 2(1) of Rules, 2004 and declared that sales promoti....