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TMI Blog2013 (10) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ection and commissioning of the turbines manufactured by the applicant - Prima facie the same is in respect of the business activity therefore applicant had a strong case in their favour. Credit of Service Tax paid by Commission Agents – Held that:- CCE, Ahmedabad Vs. Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT ] the credit of service tax which is paid by commission agents den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.KANG AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Mr Ravi Raghavan, Advocate For the Respondent: Mr A.K. Nigam, Additional Commissioner (AR) ORDER Per : S.S.KANG Heard both sides. Applicant filed this application for waiver of pre-deposit of duty of Rs. 1,03,24,489/- along with interest and penalty. The demand of Rs. 87,64,847/- is confirmed by denying credit of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning of the turbines, hence the credit is available. 4. Revenue relied upon the decision of the Hon ble Gujarat High Court in the case of CCE, Ahmedabad Vs. Cadila Healthcare Ltd. reported in [2013 (30) S.T.R. 3 (Guj.)] to submit that the commission agents are concerned with the sale of the turbines and the Hon ble Gujarat High Court held that in such a case the credit of service tax paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned with the sales rather than sales promotion and such service provided by such commission agent would not fall within the purview of main or inclusive part of definition of input service as provided under Rule 2(l) of the CENVAT Credit Rules. 7. In the present case also the commission agents are concerned with the sale of turbines. 8. The applicant also pleaded that the major portion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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