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TMI Blog2017 (12) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - the CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Government vide N/N. 2/2016-CE (NT) dated 03/02/2016 - the said notification should be considered as declaratory in nature and effective retrospectively - the issue has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings against the assessee-Respondents. The proceedings were to demand and recover Cenvat Credit taken on Service Tax paid on the commission paid towards promoting the sale of goods in foreign countries. Such sales commission and the Service Tax paid thereon was held to be not eligible for Cenvat Credit. 3. The learned DR for the Revenue reiterated the grounds of appeal and relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Government vide Notification No.2/2016-CE (NT) dated 03/02/2016. In the case of Cadila Healthcare Ltd. (supra), the Hon'ble Gujarat High Court had not referred to the Circular dated 29/04/2011 and also there were divergent views by the Hon'ble Punjab & Haryana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the Revenue and against the assessee. In this background, legislature explained the meaning of the sales promotion by inserting Explanation in Rule 2(l) of Rules, 2004 and declared that sales promotion includes services by way of sale of dutiable goods on commission basis. In other way, Explanation to Rule 2(l) of Rules says in clear terms that there is no bar on availment of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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