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TMI Blog2014 (8) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... And Shri J C Patel, Advs. PER : M V Ravindran This appeal is filed by the Revenue against OIA No.BC /64/SURAT-II/2011 dt 12.4.2011. 2. The revenue is aggrieved by the impugned order on the ground that the first appellate authority has allowed the Cenvat Credit of the service tax paid on Business Auxiliary Services on sales commission paid by the appellant for selling/marketing of their finishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat Credit Rules 2004 "Input Service" means any taxable service, used by the manufacturer, whether directly or indirectly, in or in relation to manufacturer of final product. I find that the definition of input service the words "sales promotion" has been included. I find that the appellant sold their finished goods through Commission Agents and the Commission agents charged commission for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduced paragraph that the first appellate authority has relied upon a chartered accountant's certificate which clearly shows the commission which has been paid by the appellant is for promoting the sale of finished goods. As against such a categorical findings on the facts of the case, I find that the Revenue' appeal has not adduced any contrary evidence. The entire grounds of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales promotion expenses. 7. In my view, the judgment of the Hon'ble High Court of Gujarat in the Cadila Healthcare Ltd (Supra) would cover the issue in favour of the assessee. 8. I do not find any merits in the appeal filed by the Revenue. Accordingly, I upheld the impugned order as correct and legal and do not suffer from any infirmity. 9. Appeal is rejected. (Pronounced in the Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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