9911796707
TMI Blog2013 (10) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the publicity materials - quality control and specifications are mentioned in the agreement itself - the appellant has made out prima facie case for waiver of pre-deposit - the requirement of pre-deposit of the dues waived and stay against recovery of the same is granted during pendency of the appeal – Stay granted. - E/26167/2013-DB - Misc Order No. 26858/2013 - Dated:- 31-7-2013 - SHRI B.S.V.MURTHY AND SHRI ANIL CHOUDHARY, JJ. For the Appellant: Mr. B. Venugopal, Advocate For the Respondent: Ms. Sabrina Cano, Superintendent (AR) ORDER Per. B.S.V. Murthy Appellant is engaged in the manufacture of LPG Stoves, Pressure Cookers, Induction Cookers, Non-stick Cookware, Emergency Lamp, etc. They entered into an agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed Representative on behalf of Revenue submits that this decision of the Tribunal was rendered without taking note of the decision of the Hon ble High Court of Gujarat in the case of Commissioner of Central Excise, Ahmedabad-II vs. Cadila Healthcare Ltd. [2013 (30) S.T.R. (3) (Guj.)] wherein this aspect was discussed and a conclusion was reached that commission paid to the agent cannot be considered to be paid for sales promotion activity and commission paid is beyond the place of removal and not covered by input service . She relies on the decision of this Tribunal in the case of M/s Shinag Allied Industries vs. Commissioner of Central Excise, Bangalore [Misc. Order No. 25316/2013 dated 28.2.2013] and submits that in the appellant s earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay order passed in the case of Shinag Allied Industries (supra) may not be binding in this case. 5. As regards applicability of the Hon ble Gujarat High Court s decision in the case of Cardila Healthcare Pvt. Ltd. (supra), in that case there was no dispute about what was paid to the appellant is sale commission. No claim was made that the commission agent had undertaken sale promotion activity. The Tribunal also while considering the claim of Cenvat credit had not discussed the nature of the activity undertaken by the commission agent and Hon ble High Court also observed that - The Tribunal has held that foreign commission agent service is in the nature of sales promotion and without any elaborate discussion in respect the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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