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TMI Blog2017 (7) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the pending Appeal against the Division Bench judgment of this Tribunal in Essar Steel India Ltd. s case [2016 (4) TMI 232 - CESTAT AHMEDABAD] filed by the Revenue. Appeal disposed off. - E/10635/2014-SMC,E/10676/2014-SMC, E/11037/2014-SMC,E/11038/2014-SMC,E/11309/2014-SMC,E/11312/2014-SMC,E/11313/2014-SMC,E/11399/2014-SMC,E/11709/2014-SMC,E/11798/2014-SMC,E/11801/2014-SMC,E/11817/2014-SMC,E/11818/2014-SMC,E/11819/2014-SMC - Final Order No.A/11515- 11706/2017 - Dated:- 31-7-2017 - E/11830/2014-SMC,E/11862/2014-SMC,E/12324/2014-SMC,E/12372/2014-SMC,E/12403/2014-SMC,E/12457/2014-SMC,E/12478/2014-SMC,E/12489/2014-SMC,,E/12665/2014-SMC,E/12806/2014-SMC,E/12807/2014-SMC,E/12833/2014-SMC,E/12894/2014-SMC,E/12926/2014-SMC,E/13110/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 / 2016-SMC,E / 10142 / 2016-SMC,E / 10159 / 2016-SMC,E / 10171 / 2016-SMC,E / 10183 / 2016-SMC,E / 10197 / 2016-SMC,E / 10204 / 2016-SMC,E / 10209 / 2016-SMC,E / 10286 / 2016-SMC,E / 10299 / 2016-SMC,E / 10301 / 2016-SMC,E / 10346 / 2016-SMC,E / 10347 / 2016-SMC,E / 10359 / 2016-SMC,E / 10389 / 2016-SMC,E / 10417 / 2016-SMC,E / 10418 / 2016-SMC,E / 10460 / 2016-SMC,E / 10503 / 2016-SMC,E / 10568 / 2016-SMC,E / 10641 / 2016-SMC,E / 10701 / 2016-SMC,E / 10708 / 2016-SMC,E / 10743 / 2016-SMC,E / 10747 / 2016-SMC,E / 10819 / 2016-SMC,E / 10843 / 2016-SMC,E / 10921 / 2016-SMC,E / 10966 / 2016-SMC,E / 10985 / 2016-SMC,E / 11042 / 2016-SMC,E / 11049 / 2016-SMC,E / 11055 / 2016-SMC,E / 11163 / 2016-SMC,E / 11164 / 2016-SMC,E / 11166 / 2016-SMC,E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtered Accountants; and Rakesh H.Shah, Sr. Manager. For the Respondent- Present Dr. J. Nagori, A.R. JUDGMENT Per Dr. D.M. Misra: Heard the Advocates/Consultants appearing for the respective Appellants and the ld. A.R. for the Revenue. All these Appeals, since involve a common issue, are taken up together for disposal. The principal issue involved in the present Appeals relates to the eligibility of CENVAT credit on the service tax paid on sales commission. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt of Gujarat and it is informed by the ld. Advocates that the said appeal is on board of the High Court for last few months. Considering the number of appeals on the same issue and categorical observation of the Hon ble High Court Gujarat High Court in Astik Dyestuff Pvt. Ltd. s case (supra) 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 when the matter is on Board of the High Court. In similar circumstances, a Division Bench of this Tribunal in the case of Ashapura Volclay Ltd and others vs. C.C., Jamnagar 2017 (6) TMI 659 CESTAT Ahmedabad following the principle laid down by the Larger Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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