2017 (10) TMI 1114

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..... , E/70169-70171/2016 & E/70364/2016-EX[SM] - 71064-71073/2017
Central Excise
CENVAT credit - whether the appellant is entitled to avail Cenvat credit of service tax on commission paid to service commission agent who causes sale of Sugar & Molasses manufactured by the appellants or not? - Held that: - relying on the decision of this Tribunal in the case of Essar Steel India Ltd. [2016 (4) TMI .....

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..... of Sugar & Molasses manufactured by the appellants or not. 2. Cenvat credit has sought 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 sale .....

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..... n 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. 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 .....

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