2017 (11) TMI 400

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..... and therefore the appellants are entitled to take Cenvat credit of the input service i.e. sales promotion activity - credit allowed - appeal allowed - decided in favor of appellant. - E/20033/2014-SM - Final Order No. 20394/2017 - Dated:- 8-3-2017 - Shri S.S. Garg, Member (J) None, for the Appellant. Shri N. Jagdish, AR, for the Respondent. ORDER The present appeal is directe .....

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..... aw, the adjudicating authority confirmed the demand of ₹ 2,17,915/- (Rupees Two Lakhs Seventeen Thousand Nine Hundred and Fifteen only) along with interest and imposed penalty of equal amount under Rule 15(2) of the Cenvat Credit Rules, 2004. Aggrieved by the same, appellant filed appeal before the Commissioner who also dismissed their appeal. Hence the present appeal. 2. None has appeare .....

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..... pon the ratio of the Hon ble Supreme Court s judgment rendered in the case of Collector of Central Excise v. Solaris Chemtech Limited - 2007 (214) E.L.T. 481 (S.C.). Appellant has also relied upon the decision in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas - 2012 (25) S.T.R. 348 (P H). 3. On the other hand the learned AR reiterated the findings of the impugned order. .....

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