2019 (7) TMI 490

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.... Shreya Dahiya, Advocate for the Appellant.   Mr.  R.K. Mishra, Authorised Representative for the Respondent. Bijay Kumar   Present is an Appeal filed against Order-in-Original No. 002/COM/29/14-15 dated 15.12.2015 passed by the Commissioner, Central Excise, Udaipur.  In the said Order, the learned Commissioner has confirmed the demand against the appellant by dis....

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....f service tax in respect of commission agents for the sales activity of finished products, which is not eligible for the credit on account of being post manufacturing activities.  The Departmental audit observed that as per Rule 3(1) of Cenvat Credit Rules on manufacture of provider of taxable services is allowed to take credit of specified duty/ taxes paid on the input service received by th....

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....gs in the impugned Order.    5. Having heard both the parties and considered the Appeal record, we find that the issue is settled by the Order of this Tribunal in the case of Simbhaoli Sugars Ltd. (supra).  Paragraph 2 of the Order is reproduced as under: "2. Cenvat credit has sought to be denied to the appellant relying on the decision of Hon'ble High Court of Gujarat i....

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.... 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 by the appellant. Further, I find that....