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TMI Blog2018 (5) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in Astik Dyestuff Pvt. Ltd.’s case [2014 (1) TMI 776 - GUJARAT HIGH COURT] that the judgment is binding on all situated within the territorial jurisdiction of High Court, in my opinion, it would be inappropriate, to decide the issue following the Division Bench judgment in Essar Steel India Ltd. vs. C.C.E. & S.T., Surat I [2016 (4) TMI 232 - CESTAT AHMEDABAD] when the matter is on Board of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission. Both sides fairly agree that the issue has been decided by the Hon'ble Gujarat High Court in the case of C.C.E. vs. Cadila Healthcare Ltd. - 2013 (30) 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich had been interpreted by a Division Bench of this Tribunal in Essar Steel India Ltd. vs. C.C.E. & S.T., Surat I - 2016 (335) ELT 660 (Tri-Ahmd.) 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Ashapura Volclay Ltd and others vs. C.C., Jamnagar - 2017 (6) TMI 659 - CESTAT - Ahmedabad following the principle laid down by the Larger Bench, disposed 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 Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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