2017 (7) TMI 1211

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....014-SMC,E/12833/2014-SMC,E/12894/2014-SMC,E/12926/2014-SMC,E/13110/2014-SMC,E/13138/2014-SMC,E/13270/2014-SMC,E/13283/2014-SMC,E/13291/2014-SMC,E/13301/2014-SMC,E/13324/2014-SMC,E/13335/2014-SMC,E/13370/2014-SMC,E/13371/2014-SMC,E/13390/2014-SMC,E/13401/2014-SMC,E/13426/2014-SMC,E/13486/2014-SMC,E/13487/2014-SMC,E/13488/2014-SMC,E/13508/2014-SMC,E/13509/2014-SMC,E/13521/2014-SMC,E/13534/2014-SMC,E/13540/2014-SMC,E/13544/2014-SMC,E/13585/2014-SMC,E/13607/2014-SMC,E/13608/2014-SMC,E/13654/2014-SMC,E/13768/2014-SMC,E/13769/2014-SMC,E/13770/2014-SMC,E/13780/2014-SMC,E/13781/2014-SMC,E/13782/2014-SMC,E/13783/2014-SMC,E/13910/2014-SMC,E/13944/2014-SMC,E/13969/2014-SMC,E/13970/2014-SMC,E/10078/2015-SMC,,E/10091/2015-SMC,E/10092/2015-SMC,E/10093/20....

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....6-SMC,E / 11163 / 2016-SMC,E / 11164 / 2016-SMC,E / 11166 / 2016-SMC,E / 11294 / 2016-SMC,E / 11348 / 2016-SMC,E / 11351 / 2016-SMC,E / 11484 / 2016-SMC,E / 11488 / 2016-SMC,E / 11526 / 2016-SMC,E / 11542 / 2016-SMC with CO/10609/2016,E / 11594 / 2016-SMC,E / 11595 / 2016-SMC with CO/10660/2016,E / 11596 / 2016-SMC with CO/10653/2016,E / 11597 / 2016-SMC,E / 11598 / 2016-SMC,E / 11599 / 2016-SMC,E / 11626 / 2016-SMC,E / 11638 / 2016-SMC with CO/10677/2016,E / 11639 / 2016-SMC,E / 11643 / 2016-SMC with CO/10642/2016,E / 11644 / 2016-SMC with CO/10643/2016,E / 11670 / 2016-SMC with CO/10691/2016,E / 11768 / 2016-SMC with CO/10735/2016,E / 11769 / 2016-SMC with CO/10745/2016,E / 11801 / 2016-SMC with CO/10736/2016,E / 11640 / 2016-SMC with CO/....

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.... could not fall under the scope of sales promotion mentioned under the inclusive part of the definition of input service prescribed under Rule 2(l) of Cenvat Credit Rules, 2004. The said issue reached again before the Hon ble Gujarat High Court in a subsequent case, namely, Astik Dyestuff Pvt. Ltd. vs. C.C.E. & Cus. 2014 (34) STR 814 (Guj.). Their Lordships following, the earlier judgment in Cadila Healthcare s case(supra) and considering the Circular issued by the Board dated 29.4.2011 and also the contra opinion expressed by the Hon'ble Punjab & Haryana High Court, categorically held that the judgment of the jurisdictional High Court should prevail over the Circular and judgment of other High Court. Also, their Lordship rejected the reque....