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TMI Blog2018 (2) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No.MRT/EXCUS/000/APPL-I/350/2016-17 dated 20/02/2017 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. The brief facts of the case are that the respondent were engaged in manufacture of Sugar & Molasses. The respondent availed Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved by the said order Revenue preferred appeal before this Tribunal. 3. The main ground raised by Revenue is that as held by Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise, Ahmedabad-II Versus Cadila Healthcare Ltd. reported at 2013 (30) S.T.R. 3 (Gujarat) Sales Commission is not admissible as Cenvat credit. 4. Heard the ld. A. R. for Revenue. None appeared on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re Cenvatable Services. Since the issue is no more res-integra, following decision of this Tribunal in the above stated case of Birla Corporation Ltd. (supra), I hold that impugned Order-in-Appeal is sustainable and therefore reject the appeal filed by Revenue. The respondent shall be entitled for consequential relief, as per law. (Dictated & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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