2024 (1) TMI 386

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....ating Authority or otherwise. 2. Shri Rajesh R Kurup, Learned Superintendent (AR) appearing on behalf of the Revenue/ Appellant reiterates the grounds of the appeal. He further submits that the Learned Commissioner though held that the appellant is not entitled for Cenvat credit on Sales Commission. However, wrongly set aside the demand on the ground of time bar, for the extended period. 2.1 He further submits that the appellant cannot entertained any bona fide belief in availing the wrong credit on Sales Commission, as the issue was decided way back in the case of Maruti Suzuki Ltd. 2009 (240) ELT 641 (S.C.) that the service, which does not have nexus with the activity of manufacturing the credit cannot be allowed. Therefore, in view....

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....Vs. CCE Trirupathi- 2010 (17) STR 350 (Tri.- Bang.) Principal Commr, Kolkata Vs. Himadri speciality Chemical Limited- 2022 (9) TMI 1213- Culcutta High Court Commissioner Vs. Essar Steel India Ltd.- 2016 (45) STR J2018 (Guj.) Essar Steel India Vs. CCE & ST, Surat-I- 2016 (335) ELT 660 (Tri.-Ahmd.) 4. On careful consideration of the submission made by the both the sides and perusal of record, we find that as regard the merit of the case, whether the assessee is eligible to avail the Cenvat credit on Sales Commission the issue is pending before the Hon'ble jurisdictional High court of Gujarat in the case of commissioner Vs. Essar Steel Ltd 2016 (45) STR J 218 Gujarat. Therefore, in our considered view, the merit o....

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....nder Rule 2(l) of Cenvat Credit Rules, 2004, which defines "input services" as the services used in or in relation to the manufacture or clearance of final products from the place of removal?" 3. The facts, in brief, necessary for adjudication as narrated in the appeal, are that the respondent is engaged in the manufacture and clearance for export and home consumption of hand tools. The respondent had been paying overseas commission to its overseas commission agents who were causing sale of the exported goods, on payment of commission at an agreed percentage of business generated by them. As the commission agents were non-residents from outside India and had no office in India, the respondent being the receiver of their services wa....

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.... stand and further why the recovery of the wrongly availed service tax be not made from it. The adjudicating authority thereafter by order dated 31-10-2007 confirmed the recovery of Rs. 4,20,592/- besides imposing penalty of the equal amount, under Rule 15 of the 2004 Rules. 5. The respondent preferred appeal before the Commissioner (Appeals) challenging the order-in-original dated 31-10-2007. The Commissioner (Appeals) allowed the appeal and set aside the above order, vide order dated 27-3-2008. 6. The appellant-department preferred appeal before the Tribunal. The Tribunal upheld the order of the Commissioner (Appeals) by its order dated 20-7-2010. 7. Hence, this appeal by the appellant-Department. 8. Th....

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....s post- clearance activities and, therefore, sales promotion has been specifically included in the definition of input services. As regards the other contention that the documents on which the respondent has taken the credit is not the prescribed document, it is to be noted that the respondent is not a service provider per se. They are basically the service recipients. They are required to pay service tax as a deemed service provider. Under these circumstances, the respondents have paid service tax using TR-6 challans and taken credit treating the said documents as documents covered by Rule 9(1) of the Cenvat Credit Rules, 2004. There is nothing irregular about it." 9. In the light of the aforesaid finding, learned counsel for the ....