9911796707
TMI Blog2012 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of sugar. For sale of their final product, they availed the services of the commission agent, and are paying Service tax on the said services under the category of Business Auxiliary Services. They availed the Cenvat credit of Service tax so paid by them on the services of commission agent. Revenue is of the view that they are not entitled to avail Cenvat credit inasmuch as commission agent services cannot be considered to be eligible cenvatable services. Accordingly, proceedings were initiated against the appellants by way of issuance of show cause notice dated 25-9-2009 raising demand of duty for the period 1-4-2007 to 30-8-2009. The show cause notice stand culminated into the impugned order passed by the original adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Single Member Bench decision in the case of Chemplast Sanmar Ltd. v. CCE LTU [2010] 29 STT 289 (Chennai - CESTAT) laying to the contrary. 5. I find that Tribunal's decision in the case of Bhilai Auxiliary Industries (supra) stands passed before the decision in the case of Chemplast Sanmar Ltd. (supra). The said judgment in the case of Bhilai Auxiliary Industries (supra) relies upon the Division Bench judgment of the Tribunal in the case of Metro Shoes (P.) Ltd. v. CCE [2007] 10 STT 462 (Mum. - CESTAT) as also in the case of CCE v. Abhishek Industries Ltd. [2008] stay order No. 1106 of 2007-Ex (PB), dated 23-10-2007 and the decision in the case of Chemplast Sanmar Ltd. (supra) has not taken note of either Bhilai Auxiliary Industries case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the services of sales of dutiable goods on commission basis would be admissible as credit. As such, it is the contention of the learned advocate that even after the activities related to business, stand deleted from the definition of inputs credit as per the Board's Circular, the Service tax paid on commission on agent services would be available. However, he clarifies that period involved in the present case is prior to the amendment to the definition of input services, the precedent decision of the Tribunal would cover the disputed issue in his favour. 7. I had already held that impugned order is not sustainable on merits. Accordingly, the impugned orders are set aside and appeal is allowed with consequential relief. 8. Stay petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
