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TMI Blog2013 (6) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Hon’ble Supreme Court in the case of Ramala Sahakari Chini Mills Ltd. vs. C.C.E., Meerut I (2010 (11) TMI 34 - SUPREME COURT OF INDIA) referred the matter to Larger Bench for decision on the issue. In these circumstances, and in view of the Hon’ble P & H High Court in the case of Ambika Overseas (2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT) which is specific on the issue, therefore, I find that the impugned order is not sustainable and the same is set aside. - Decided in favor of assessee. - Appeal No.121 of 2011 - 55419/2013(PB) - Dated:- 30-1-2013 - Mr. S.S. Kang, J. For the Appellant: Shri Mayank Garg, Adocate For the Respondent: Shri S.K. Panda, A.R. JUDGEMENT Per Mr. S.S. Kang: Heard both sides. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aruti Suzuki Ltd. vs. Commissioner of Central Excise reported in 2009 (240) ELT 641 (SC). 5. Revenue relied upon the decision of the Tribunal in the case of Chemplast Sanmar Ltd. vs. C.C.E., Salem reported in 2010 (25) ELT 46 and submitted that the Tribunal followed the earlier decision where same view has been taken. 6. In reply the appellant submitted that Hon ble supreme court has referred the issue to the Larger Bench to reconsider the decisions of the Hon ble Supreme Court in the case of Maruti Suzuki Ltd. (supra) and in the case of Ramala Sahakari Chini Mills Ltd. vs. C.C.E., Meerut I reported in 2010 (26) ELT 321 (SC). 7. I find that credit has been denied in respect of service tax paid by commission agent which is in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee a manufacturer is entitled to the credit of services provided by the Overseas Commission Agent for canvassing and procuring the order as these activities are sale promotion. Revenue relied upon the decision of the Tribunal whereby the Tribunal after relying upon the decision in the case of Maruti Suzuki Ltd. held in favour of Revenue. The Hon ble Supreme Court in the case of Ramala Sahakari Chini Mills Ltd. vs. C.C.E., Meerut I (supra) referred the matter to Larger Bench for decision on the issue. In these circumstances, and in view of the Hon ble P H High Court in the case of Ambika Overseas (supra) which is specific on the issue, therefore, I find that the impugned order is not sustainable and the same is set aside. The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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