2025 (11) TMI 2023

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.... Member (Technical) For the Appellant : Shri Sachin Chitnis, Advocate. For the Respondent : Shri Rajeev Ranjan, Authorized Representative. ORDER PER: S.K. MOHANTY Heard both sides and examined the case records. 2. Brief facts of the case are that the appellants are engaged inter alia, in the manufacture of adhesives, falling under Chapter 35 of the First Schedule to the Central E....

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.... judgment of Hon'ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-II Vs. Cadila Healthcare Ltd. - 2013 (30) S.T.R. 3 (Guj.). 3. Learned Advocate appearing for the appellants submitted that the commission paid by the appellants to their agent is in context with the sales promotional activities of their finished products and since the phrase "sales promotion" is spe....

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.... Associates. The agreement at paragraph 2 & 3 have specifically recorded that the agent should provide the sales promotion activities to the appellants for selling of their finished products. Since, the activity of sales promotion is specifically finding place in the inclusive part of the definition of input service, in our considered view, the benefit of CENVAT Credit of service tax paid for such....