2018 (9) TMI 1420

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....hreshtha, Advocate ORDER Per: V. Padmanabhan 1. The present appeal is filed by Revenue against the Order-in-Appeal No. 32-33/2017 dated 29/01/2018. The period of dispute is October, 2014 to March, 2015. The respondent is engaged in the manufacture of cement and related products. They availed the services of Commission Agents to develop its market and promote sales. They availed the Cenvat....

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....29/04/2011 clarifying the Cenvat Credit as admissible on the services of the sale of goods on commission basis. The said Circular was also endorsed by the Central Excise vide Notification No. 2/2016-CE (NT) dated 03/02/2016. Following the legal developments on the subject, it is also seen that the Tribunal has been consistently allowing the Cenvat Credit under similar circumstances. In the appella....

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....015 E/52700/2016 4 Government vide Notification No. 2/2016-CE (NT) dated 03/02/2016. In the case of Cadila Healthcare Ltd. (supra), the Hon'ble Gujarat High Court had not referred to the Circular dated 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) S.T.R. 348 (P&H). Considering the conflict in j....

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....sales promotion by inserting Explanation in Rule 2(l) of Rules, 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 E/54289/2015 E/52700/2016 5 goods on commission ....