2018 (8) TMI 1385

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....e Respondent - Assessee ORDER Per: Ashok Jindal: Revenue is in appeal against the impugned order wherein cenvat credit has been allowed by the Commissioner (Appeals) for service tax paid to the commission agent who affected their sales outside India under reverse charge mechanism. 2. The case of the Revenue is that relying on the decision of the Gujarat High Court in the case of Commis....

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....d by both the sides the short issue involved as to whether the respondent-assessee is entitled to avail cenvat credit on commission paid to the commission agent who affected the sale on behalf of the respondent. 6. The said issue has been settled by the Tribunal in the case of Dwarikesh Sugar Industries Ltd.(supra), after considering the decision in the case of Cadila Healthcare Ltd. (supra) an....

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....mining the issue of sales promotion activity, as per Section 65(19) of the Finance Act, 1994 which defines the Business Auxiliary Service. While examining the definition of Business Auxiliary Service, where the agent is engaged in either promotion or marketing or where sale of goods produced or provided by or belonging to the appellant, the Hon'ble High Court has considered the issue of sales prom....

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....ght of the decision of this Tribunal in the case of Maheshwari Solvent Extraction Ltd. Versus Commissioner of Central Excise, Nagpur reported at 2014 (299) E.L.T. 116 (Tri. Mumbai) wherein it has been held that if there are contrary view of the Apex Court, in that circumstance the Adjudicating Authority is independent to take any view on merits of the case. Therefore, I am taking independent view ....