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TMI Blog2017 (12) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... t is admissible on the services of the sale of the dutiable goods on commission basis - credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No.53650 of 2015 - A/57218/2017-EX[DB] - Dated:- 10-10-2017 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Hemant Bajaj, Advocate for the appellant. Shri M.R. Sharma, Authoriz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the lower authority has confirmed the recovery of input service credit alongwith interest and penalty on the ground that the subject service does not fall within the purview of definition of input service . Being aggrieved from the said order, the appellant is before us. 3. Heard Shri Hemant Bajaj, learned Counsel for the appellant and Shri M.R. Sharma, learned AR for the Revenue and peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere were divergent views by the Hon ble Punjab Haryana High Court in the case of CCE, Ludhiana Vs. Ambika Overseas 2012 (25) S.T.R. 348 (P H). Considering the conflict in judgments of different High Courts and also the notification dated 03/02/2016, this Tribunal in the case of Essar Steel India Ltd. (supra) has held that the said notification should be considered as declaratory in nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es says in clear terms that there is no bar on availment of the Cenvat credit on sales promotion service by way of sale of dutiable goods on commission basis. Further, by inserting the Explanation in the Rule 2(l), it has confirmed the Board Circular and resolved the different views of the High Courts. Taking into circumstances under which the Explanation was inserted in Rule 2(l) of Rules, 2004 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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