2018 (9) TMI 376

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....envat Credit under Cenvat Credit Rule, 2004. It is the case of the Department that the appellants have wrongly availed the Cenvat Credit of service tax on brokerage within the period with effect from July 2012 to March 2015 in contravention of the provisions of Rule 2 (1) and ( 3) of CCR 2004. Accordingly, the Show Cause Notice dated 26/9/2016 was served demanding reversal of the Cenvat Credit so availed along with the interest and the proportionate penalties. The said demand has been confirmed by the Order-in-Original dated 9th February 2017, however, the same has been set aside by the impugned order. Resultantly the appeal of Revenue. 3. We have heard both the parties, Mr. R.K.Mishra ld. DR for the appellant and Mr. Manoj Makka ld. Adv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l products and clearance of final products upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal". xxx xxx xxx " Cenvat Credit Rules, 2004- Second Amendment of 2016 In ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Guntar, 2007(208) ELT, 321 SC, where in it was held that beneficial Circular to be applied retrospectively while oppressive circular applies prospectively. 9. Also the issue of retrospective applicability has been discussed by Tribunal Amendment in the case Essar Steel India Ltd. vs CCE & ST Surat 2016 (335) ELT 660, which has recently been followed by this Tribunal in the case of M/s Mangalam Cement Ltd vs. CCE, Udaipur decided vide Final Order No. 56683-56685/2017 dated 28/08/2017 wherein it was held as: "4. With regard to availment of Cenvat Credit on the commission paid for sale promotion activites, 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....