2017 (8) TMI 1094

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..... r The Appellant : Shri D. K. Deb, Assistant Commissioner (AR) For The Respondent : Shri R. C. Gupta, Advocate Per: Anil Choudhary The Revenue is in appeal against Order-in-Appeal HPU/EXCUS/000/APPL-I/593/2015-16 dated 22/03/2016, whereby the ld. Commissioner (Appeals) have held that the appellant is entitled to Cenvat credit on commission paid to the selling agents for causing sale of Kraft Pap .....

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..... on the provisions of section 38A of the Central Excise Act, 1944. Having considered the submissions and the appeal records, I find that sales promotion was already an item defined as an input service. The explanation only further elucidates the scope of the term sales promotion, so as to put confusion, if any, at rest. Thus, even without explanation being there, I hold that the respondent-assesse .....

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