9911796707
TMI Blog2015 (8) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... or providing output service namely, telecom service. In these circumstances, the decision in the case of Cadila Healthcare Ltd. (2013 (1) TMI 304 - GUJARAT HIGH COURT) may not be applicable to the present case since in that case, the Hon’ble High Court has observed that commission agent was not promoting the sales and there was no evidence to that effect. Moreover, the facts are also not comparable since here what is required to be examined is whether input service has been used for providing output service or not which, in our opinion, has been used. Issue as to whether the appellant is eligible for Cenvat credit on input service provided by the distributors of SIM cards is held as admissible in favour of the appellant. As regards the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input service did not have a great impact on the provision of taxable services namely, telecom service. He also relied upon the decision of Hon ble High Court of Gujarat in the case of Commissioner of C. Ex., Ahmedabad-II vs. Cadila Healthcare Ltd. [2013 (30) S.T.R. 3 (Guj.)] wherein it was held that credit of service tax paid by a commission agent for sale is not available to the manufacturer. 3. Learned counsel submitted that credit has been denied only on the ground of nexus with input service. He placed reliance on the decision in the case of Idea Mobile Communication Ltd. vs. C.C.E, Cochin [2011 (23) S.T.R. 433 (S.C.)] wherein the Hon ble Supreme Court observed that SIM cards are considered part and parcel of service provided; SIM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been used. 5. Learned special counsel for respondent-Revenue submitted that show-cause notice had proposed demand on two grounds namely, nexus and non-availability of invoices based on which credit has been taken. 6. In this context, learned counsel for the appellant submitted that they have furnished copies of all the invoices and there is no objection for remanding the matter for the limited purpose of verification of invoices based on which credit has been taken. 7. In view of the above, the issue as to whether the appellant is eligible for Cenvat credit on input service provided by the distributors of SIM cards is held as admissible in favour of the appellant. As regards the documents/invoices, the matter is remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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