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TMI Blog2017 (1) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on sales becomes part of sales promotion resulting in increased manufacturing activity. Reliance also placed in the case of Ambika Overseas [2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT], where it was held that the sale and manufacture are directly interrelated and the commission paid on sales needs to be taken as services related to sales promotion. Refund allowed - appeal allowed - decided in favor of assessee. - E/2534/2010-SM - Final Order No. 20040 / 2017 - Dated:- 13-1-2017 - Shri S. S. Garg, Judicial Member Shri Dayanand, CA For the Appellant Shri Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 25.3.2010 passed by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al fora on the same issue. He further submitted that the impugned order is beyond the scope of show-cause notice which is not permissible as held by the apex court in the decisions of CCE vs. Toyo Engineering India Ltd.: 2006 (201) ELT 513. He further submitted that the impugned order has gone in totally mistaken understanding of law that the credit of services pertaining only relating to manufacturing and further only up to the place of removal is available, though the scheme of CENVAT credit, never restricts credit up to the place of removal, restrictions of credit up to the place of removal is only with respect to outward transportation of goods and not advertisement and sales promotion expenses. He further submitted that the Board Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka Overseas: 2012 (25) STR 348 (P H) 5. On the other hand the learned AR would rely upon the decision of Hon ble High Court of Gujarat in the case of CCE, Ahmedabad vs. Cadila Healthcare Ltd. reported in 2013 (30) STR 3 to submit that the activity of commission agent does not amount to sales promotion and input service definition includes only sales promotion and not the activity of commission agents. He also relies upon the Circular relied upon by the learned CA to submit that in the case of trading, credit would not be admissible. He further submitted that sales commission is a post-sale activity and therefore not covered in the definition of input service as per Rule 2(l) of CCR, 2004. He also submitted that the Explanation added to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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