9911796707
TMI Blog2018 (1) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... Versus CCE, Udaipur [2017 (12) TMI 426 - CESTAT NEW DELHI], where it was held that 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 - credit allowed - appeal dismissed - decided against Revenue. - Excise Appeal No. 51152 of 2017 - FINAL ORDER NO. 57987/2017 - Dated:- 15-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 3. With this background, we have heard Shri S.K. Bansal, learned DR for the Department. None is present for the assessee-Respondents. The notice sent to them has been returned undelivered with the postal remarks LEFT . 4. After hearing both sides and on perusal of the material available on record, it appears that the commission paid on the Sales Promotion falls under the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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