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TMI Blog2017 (12) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... in nature and hence, retrospective in application. In other words, even for the period prior to 03.02.2016, the service tax paid on sales commission has been held to be admissible to CENVAT credit. In similar circumstances, a Division Bench of this Tribunal in the case of Ashapura Volclay Ltd and others Vs. C.C., Jamnagar [2017 (6) TMI 659 - CESTAT - Ahmedabad] disposed of the matters, with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 348 (Guj.) observing that sales commission paid to agents could not fall under the scope of sales promotion mentioned under the inclusive part of the definition of input service prescribed under Rule 2(l) of Cenvat Credit Rules, 2004. The said issue reached again before the Hon ble Gujarat High Court in a subsequent case, namely, Astik Dyestuff Pvt. Ltd. Vs. C.C.E. Cus. - 2014 (34) ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) holding that the same is clarificatory in nature and hence, retrospective in application. In other words, even for the period prior to 03.02.2016, the service tax paid on sales commission has been held to be admissible to CENVAT credit. Aggrieved by the said judgment of the Division Bench as contrary to the consistent view of the Hon ble High Court for the period prior to 03.2.2016, Revenue fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matters, with the liberty to approach the Tribunal after disposal of the cases pending before the higher forum. Following the said judgment, the present appeals are also disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon ble High Court in the pending Appeal against the Division Bench judgment of this Tribunal in Essar Steel India Ltd. s c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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