2017 (10) TMI 1651

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....nical) For the Appellants : Shri Vishnu Dutt Trivedi, Advocate. For the Respondent : Shri M R Sharma, AR. ORDER PER: JUSTICE (DR.) SATISH CHANDRA: The present appeal is filed against the order in Original No. ALW-EXCUS-010-COM-54-16-17 dated 7.10.2016. The period of dispute is from June, 2013 to January, 2015. 2. Brief facts of the case are that the appellant is engaged in the ma....

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.... promotion activities, the CBEC vide Circular No. 943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Government vide Notification No. 2/2016-CE (NT) dated 03/02/2016. In the case of Cadila Healthcare Ltd. (supra), the Hon'ble Gujarat High Court had not re....

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....mbika Overseas (supra). The Hon'ble Gujarat High Court held that this issue is concerned, the question is answered in favour of the Revenue and against the assessee. In this background, legislature explained the meaning of the sales promotion by inserting Explanation in Rule 2(l) of Rules, 2004 and declared that sales promotion includes services by way of sale of dutiable goods on commission basis....