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TMI Blog2012 (6) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... or sales promotion is admissible as cenvat credit. If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to commission agents for sales promotion within the country also would be admissible. in the case of Coca Cola India (P.) Ltd. (2009 (8) TMI 50 (HC)). appeal is allowed - E/1787 OF 2010 - A/1327/WZB/AHD/2011 - Dated:- 20-7-2011 - B.S.V. MURTHY, J. ORDER 1. Appellants are challenging the demand for service tax credit taken by them amounting to Rs. 4,14,321/- on commission agent service received by them, interest thereon and the penalty imposed. 2. Appellant is clearing their finished excisable goods on payment of central excise duty on transaction value. The Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F agents and the commissions paid were actually paid to the dealers and did not form part of the transaction value at all. The learned Commissioner (Appeals) has observed that the dealers are getting commission on account of different types of discounts which are claimed as deductions by the appellant while paying duty of excise. Therefore he submits that the impugned order has to be upheld since appellants are claiming credit of service tax on discounts and not on commissions. Further he also submits that such services do not have any nexus with the manufacture and manufacturing activity and therefore the credit is not admissible. He relies on the decisions in the Tribunal in the case of CCE v. GTC Industries Ltd. [2008] 17 STT 63 (Mum. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants so that they can dispatch the finished excisable goods. It could not be ascertained as to how or on what basis the learned Commissioner (Appeals) reached the conclusion that the commission was nothing but the discount passed on to the dealers and it had been deducted from the transaction value and claimed as a deduction. In view of the fact that the show cause notice does not make such a statement of fact and the ground for raising the demand in the show cause notice was totally different and also in view of the clear submissions in the appeal memorandum of the appellants, this observation of Commissioner (Appeals) cannot be considered as a ground for confirmation of the demand. 6. As regards the ground taken by the Revenue in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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