2017 (10) TMI 499

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..... credit - Service Tax paid on Sales Commission is admissible as input service Cenvat credit - credit allowed - appeal dismissed - decided against Revenue.
Mr. Anil G. Shakkarwar, Member (Technical) Shri Mohd. Altaf, Assistant Commissioner (AR), for Appellant Shri R. Krishnan, Advocate, for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No.MRT/EXCUS/000/APPEALS-I/369/2016-17 dated 03/03/2017 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. The brief facts of the case are that the respondents were issued with a Show Cause Notice dated 01/07/2014 wherein it was alleged that the respondents had availed Cenvat credit on inadmissible capital goods and on ina .....

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..... ld. Commissioner (Appeals) allowed Cenvat credit except ₹ 12,752/-. Being aggrieved by the said order, Revenue preferred the present appeal before this Tribunal. 3. The grounds of appeal included that Joint Sheet, S. S. Score, Steel Casting, Locktite, Gland Packing, Molyket BR, Ve-Belt, Took Kit Black, H. R. Plate, Aluminium Expansion, Plates, M. S. Plates, etc. are not covered by definition of capital goods. Further, the grounds of appeal also includes that the services rendered by commission agent are not input service. 4. Heard the ld. A. R. for Revenue, who has presented the grounds of appeal. 5. Heard the ld. Counsel for the respondent, who has submitted that in their own case, this Tribunal through Final Order No.A/70470/201 .....

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..... ying seeds from drier house to centrifugal and sugar bags from drier house to various go-downs V-Belt used for driving the motors of centrifugal machines. - Credit allowed in ULTRA TECH CEMENTS LTD V. CCE - 2009 243 ELT 575 (TRI) 6. Nickel Screen/Sugar Screen - used to separate sugar and molasses from B & C massecuites. - Credit allowed in SHAHABAD COOP-SUGAR MILLS LTD V. CCE - 2011 264 ELT 586 (TRI) Already Board has clarified vide Circular No. 27/110/96 TRU, dated 02.12.1996 that parts, components and accessories of capital goods may fall under any chapter heading of the tariff, if they are to be used with capital goods then the same are eligible for credit." 6. Having considered the rival contentions and on perusal of the facts on .....

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