2018 (6) TMI 860

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....306/2018<br>Central Excise<br>Mr. Justice (Dr.) Satish Chandra, President And Mr. Bijay Kumar, Member (Technical) Shri M R Sharma. Shri R K Mishra, AR for the Appellants Shri Ankit Danial, Advocate for the Respondent No. 1, None for Respondent No. 2 Per: Justice (Dr.) Satish Chandra: Delay in filing the present appeals is condoned for the reasons mentioned in the application. COD appli....

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....and Shri Ankit Daniel learned representatives for the parties and gone through the material available on record. 5. After hearing both the parties and on perusal of material available on record, it appears that identical issue has came up before the Tribunal in the case of CCE & ST, Jaipur I/ Alwar vs. M/s. Bhagwati Kripa Paper Mills Pvt. Ltd. & others [ Final Order No. 51412- 51426/2018 dated ....

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....2016-CE (NT) dt. 03.02.2016. In the case of Cadila Healthcare Ltd. (supra), the Hon'ble Gujarat High Court had not referred to the Circular dt. 29.04.2011 and also there were divergent views by the Hon'ble Punjab & Haryana High Court in the case of CCE, Ludhiana vs. Ambika Overseas -2012 (25) STR 348 (P&H). Considering the conflict in judgments of different High Courts and also the notification da....

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.... 2004 and declared that sales promotion includes services by way of sale of dutiable goods on commission basis. In other way, Explanation to Rule 2(l) of Rules says in clear terms that there is no bar on availment of the Cenvat credit on sales promotion service by way of sale of dutiable goods on commission basis. Further, by inserting the Explanation in the Rule 2(l), it has confirmed the Board C....