2019 (7) TMI 1246

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....ER (JUDICIAL) For The Appellant : Mr. H.C. Saini, DR For The Respondent : Ms. Ashmita Nayak And Mr. R.K. Ranjan, Advocates ORDER PER: RACHNA GUPTA The appellants are engaged in manufacture of excisable goods and are discharging Central Excise duty on clearances of goods and also availing cenvat credit on input services. However, Department observed that appellant has availed cenvat ....

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....before us. It is submitted on behalf of the Department that the sales Commission Services have already been denied to be the input services and the assesse has already been held to not to be entitled for the cenvat credit on the sales Commission Services. Decision of High Court of Gujarat in the case Astik Dyestuff Pvt. Ltd. Vs. C.C.E. Customs 2014 (34) STR 814(Guj.)is being relied upon. It is fur....

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....l is prayed to be dismissed. 3. After hearing both the parties and perusing the case law as relied upon by the parties, it is observed that the Hon'ble High Court Gujarat in Astik Dyestuff Pvt. Ltd.(supra) has relied upon C.C.E., Ahmedabad Vs. Cadila Healthcare Ltd. 2013 (4) STR 3(Guj.) however Hon'ble High Court of Punjab and Haryana in the case Ambika Overseas reported in 2012 (25) STR 348 ha....