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TMI Blog2018 (6) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ought on record to show that said decision of the Tribunal wherein the judgment of Hon’ble High Court of Gujarat in the case of Cadila Healthcare Ltd.[2013 (1) TMI 304 - GUJARAT HIGH COURT] was considered, stand appealed against by them. In that case, the issue is fully covered in favour of the assessee. Period of limitation - no suppression of facts - extended period of limitation - Held that:- Demand is time barred inasmuch as the period involved is April, 2013 to February, 2016 whereas the show cause notice was issued on 10.08.2016 - Inasmuch as during the relevant period, all the decisions were in favor of the assessee, there can be no malafide on their part to avail inadmissible credit, in which case, extended period of limitation woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, contains the wording that "… Moreover activity of sales promotion is specifically allowed and on many occasion the remuneration for same is linked to actual sale. Reading the provisions harmoniously it is clarified that credit is admissible on the services of sales of dutiable goods on commission basis." From this clarification itself it is understood that if a commission agent is paid commission on account of sales of goods, his services qualify to be input service and cenvat credit of service tax paid on such services is admissible to the recipient of service. I find that the issue stand settled after the said clarification itself. I find that the Hon'ble Tribunal in the case of CCE, Jallandhar vs. Ambika Overseas reported in [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the different views of the High Courts - Explanation inserted in Rule 2(l) ibid is declaratory in nature, hence, effective retrospectively. Since at this point of time, statutory provisions / grounds are available to deal with the issue in the form of clarification and Notification as discussed above, conclusion can be drawn beyond the findings of the Hon'ble Gujarat High Court, that the services of commission agent for sales of goods can also be considered as services used in relation to sales promotion that too when the above said notification clearly provides that „…sales promotion includes services by way of sale of dutiable goods on commission basis." In view of the findings narrated in foregoing para, I am of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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