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TMI Blog2017 (12) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... t Bajaj, Advocate for the Appellants Shri M R Sharma, DR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeals are filed against Order-in-Appeal Nos.1615-16 dated 17.08.2015 and 23-16-17 dated 23.06. 2016. Period of dispute is 1.4.2011 to 31.3. 2014; and April, 2010 to January, 2015. 2. The issue involved in the present appeals pertain to denial of input service credit on se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute in the present appeal relates to eligibility of the appellant to take cenvat credit of service tax paid on sales commission paid to commission agents in connection with sale of their excisable goods. The Original Authority denied the credit on the ground that the services rendered by the commission agent were not covered by the definition of "input service" in terms of Rule 2 (l) of Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. The Tribunal vide Final Order Nos.56683-56885 dated 28.08.2017 examined the issue along with the decisions of the Hon'ble Gujarat High Court and Punjab & Haryana High Court. The Tribunal observed as below:- "4. With regard to availment of Cenvat credit on the commission paid for sale promotion activities, the CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d decision is extracted herein below :- "20. But, the Hon'ble Gujarat High Court in the case of Cadila Healthcare Ltd. (supra) was unable to concur with the contrary view taken by the Hon'ble Punjab & Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas (supra). The Hon'ble Gujarat High Court held that this issue is concerned, the question is answered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as per Board Circular, we hold that the Explanation inserted in Rule 2(l) of Rules, 2004 by Notification No.2/2016-CX (N.T.) (supra) should be declaratory in nature and effective retrospectively". 6. Following the ratio, as discussed above, we find that the impugned order cannot be sustained. Accordingly, the same is set aside. The appeal is allowed." 5. By following our earlier order (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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