2009 (7) TMI 633

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..... ement of purchase orders by commission agents and was not admissible insofar as collection of sale price of goods was concerned. whether bifurcating commission agent’s function into pre-clearance and post-clearance of goods as done by lower authorities is clearly not permissible inasmuch as commission agents service is one integrated service and, therefore, assessee was entitled to benefit of Cenv .....

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..... above amount under rule 14 read with section 11AB. It also imposed penalty on the assessee under rule 15 read with section 11AC. This decision of the Original authority was upheld by the first appellate authority in an appeal filed by the assessee. Hence the present appeal. 3. After hearing both sides and considering their submissions, I find that the short question arising for consideration is .....

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..... the commission agent service is not covered by rule 2(l) of Cenvat Credit Rules, 2004. In the circumstances, the appellant is entitled to the benefit of Cenvat credit on the entire amount of commission paid by them to the commission agent for the service received from the latter during the period of dispute as held by this Tribunal in CCE v. Bhilai Auxiliary Industries [2009] 21 STT 474 (New Delh .....

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