2018 (4) TMI 1657

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....r, Advocate For Respondents: Rajeev Ranjan, Joint Commissioner (AR) ORDER Anil Choudhary, 1. The issue in this appeal is whether, the appellant is entitled to avail Cenvat credit of Service Tax on commission paid to sales commission agent who causes sale of Sugar & Molasses manufactured by the appellants. 2. Cenvat credit has sought to be denied to the appellant relying on the decision of Ho....

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....appellant, the Hon'ble High Court has considered the issue of sales promotion and has not considered the issue of marketing or sale of goods and this Tribunal has examined that issue in the case of Essar Steel India Ltd. (supra) wherein it has been held that the assessee is entitled to avail Cenvat credit for commission paid to the commission agent who effected the sale of goods manufactured b....