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TMI Blog2015 (7) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... to the commission agents could be out of bona fide belief as to eligibility to Cenvat credit as it is in relation to the business of manufacturing and selling. I find that the said bona fide belief of the appellant cannot be considered as erroneous and that too, to invoke the extended period of limitation for imposition of equivalent amount of penalty. In my view, the appellants have made out a case for setting aside the penalties imposed by the lower authorities. Accordingly, I set aside that portion of the order which imposes equivalent amount of penalty on the appellant under the provisions of Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. Appeal disposed off - decided partly in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 2.1 From the definition of input service, it appeared that it did not include services provided by the Commission Agents as input service, used in or in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Ahmd)]. The Tribunal held as follows in the said decision: 8. At the outset, I find that as regards the eligibility to avail Cenvat credit of the service tax paid on the commission to the commission agents, the same now stands settled by the judgment of the Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd. (supra) wherein their lordships have held that such service tax is ineligible for availment of Cenvat credit on this issue, on merit, I find that the appellant has no case and the appeal to that extent is rejected. Respectfully following the said decision it is held that cenvat credit cannot be availed of the service tax paid on the Sales Commission. I, therefore, find that the appellants have no case on merit, and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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