2017 (10) TMI 1056

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..... of sales promotion - Held that: - reliance placed in the case of Essar Steel India Ltd. [2016 (4) TMI 232 - CESTAT AHMEDABAD] wherein it has been held that the assessee is entitled to avail Cenvat credit for commission paid to the commission agent who effected the sale of goods manufactured by the appellant - appeal allowed - decided in favor of appellant.
Shri Ashok Jindal, Member (Judicial) .....

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..... ht to be denied to the appellants relying on the decision of Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise, Ahmedabad-II Versus Cadila Healthcare Ltd. reported at 2013 (30) S.T.R. 3 (Gujarat) wherein it has been held that such commission agents are not engaged in the activity of sales promotion. The said judgment has been examined by this Tribunal in the case of Essar .....

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..... he commission agent who effected the sale of goods manufactured by the appellant. Further, I find that Hon'ble High Court of Punjab & Haryana in the case of Commissioner of Central Excise, Ludhiana Versus Ambika Overseas reported at 2011 (07) LCX 0196 has held that Cenvat credit on service tax paid to selling agent for sale of goods is admissible as Cenvat credit. Therefore, as there are contrary .....

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