2017 (5) TMI 1487

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..... ivision Bench of this Tribunal in Essar Steel India Limited vs. CCE & ST [2016 (4) TMI 232 - CESTAT AHMEDABAD] wherein it has been held that appellant appointed marketing agent in overseas for market information to export, market feedback and developing clients for enhancing market share. The agreement with the overseas agents was in the nature of sales promotion agreement. The agents were paid co .....

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..... for the appellant-assessee. 2. The show cause notice dated 27 July, 2015 was issued as it appeared to revenue that the appellant had taken Cenvat Credit on commission paid to the sugar selling agents for the period from April 2007 to August 2011. The learned counsel for the appellant urges that the issue is no longer resintegra and Division Bench of this Tribunal in Essar Steel India Limited v .....

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..... vely. This Tribunal followed the ruling of Honble Punjab Haryana High Court in Ambica Overseas v/s CCE 2012 25 - STR - 348 wherein reliance was placed on the ruling of Honble Supreme Court in Brijmohan Laxman Das v/s Commissioner of Income Tax, Allahabad 1997-1-SCC-352 wherein held, an explanation inserted in Section/Rule, is generally to explain meaning of the words contained in the Section/Rul .....

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