2019 (4) TMI 170

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.... of by this common order. The details of appeals are given herein under:- Appeal No. Period involved Amount involved E/20146/2019 08/2009 to 01/2014 Rs.22,99,719/- E/20147/2019 05/2014 to 12/2014 Rs.2,03,451/- 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture and supply of critical control valves in the process industries in India and abroad and they are availing the services of commission agent for canvassing its business and promotion of its sales. They have also been availing the CENVAT credit of service tax paid on the commission agent service utilized by them for its business. The Jt. Commissioner of Central Excise issued a show-cause notice to the appellant directing it to show c....

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....16-CE(NT) dt. 03/02/2016, it has been clarified that the term ' sales promotion' includes services by way of sale of dutiable goods on commission basis and there was no reason to deny the CENVAT credit of service tax admittedly paid on commission agent service. He further submitted that this issue is no more res integra and has been settled by various decisions of the Tribunal. He relied upon the following decisions:- i. Essar Steel India Ltd. Vs. CCE&ST, Surat [2016(335) ELT 660 (Tri. Ahmd.)] ii. Central Goods & ST, C&CE, Jaipur Vs. National Engineering Industries Ltd. [2018-TIOL-2761-CESTAT-DEL] iii. Beloorbayir Biotech Ltd. CCT, Bangalore [Final Order No.20686/2018 dt. 25/04/2018 of CESTAT, Bangalore Bench] 5. On the other hand, the ....