9911796707
TMI Blog2012 (12) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod involved in this case is prior to 31.03.2008, on which day the definition under Rule 2(l) of CENVAT Credit Rules, 2004 has undergone change - commission paid by the appellant is for procuring the orders for goods manufactured by him - Service Tax liability on the appellants made under Section 66A, is a liability which should have been discharged by commission receiver, in which case, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld.Counsel submits that the issue involved in this case is settled by the various decisions which are as under: i) CCE Ludhiana Vs Ambika Overseas 2012 (25) STR 348 (P H) ii) Bodal Chemicals Ltd Vs. CCE Ahmedabad 2011 (188) ECR 0228 (Tri-Ahmd) 4. It is his submission that the judgment of Hon'ble High Court of Karnataka has been followed by Hon'ble High Court of Punjab Haryana in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds manufactured by him. The Service Tax liability on the appellants made under Section 66A, is a liability which should have been discharged by commission receiver, in which case, the appellant would have been eligible to avail CENVAT Credit of Service Tax so paid. This activity of payment of commission during the relevant period is in respect of the business activity of appellant. 7. In our c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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