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TMI Blog2018 (9) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... VERSUS CCE & ST, ALWAR [2017 (12) TMI 891 - CESTAT NEW DELHI] Cenvat Credit has been allowed by holding that 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. - Appeal No. E/51541/2018-SMC - Final Order No._52942/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order allowed such Cenvat Credit. Revenue has challenged the order in the present appeal proceedings. 2. Heard Shri P. Juneja, Ld. DR for the Revenue as well as Shri Kartikey Kulshreshtha, Ld. Advocate for the respondent. 3. After hearing both sides and perusal of record it is seen that the Original Authority denied the Cenvat Credit by following the decision of the Hon ble Gujarat High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ors. The Tribunal vide Final Order Nos.56683-56885 dated 28.08.2017 examined the issue along with the decisions of the Hon ble Gujarat High Court and Punjab Haryana High Court. The Tribunal observed as below:- 4. With regard to availment of Cenvat credit on the commission paid for sale promotion activities, the CBEC vide Circular No. 943/4/2011-CX. Dated 29/04/2011 has clarified that Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The relevant paragraph in the said decision is extracted herein below :- 20. But, the Hon ble Gujarat High Court in the case of Cadila Healthcare Ltd. (supra) was unable to concur with the contrary view taken by the Hon ble Punjab Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas (supra). The Hon ble Gujarat High Court held that this issue is conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quence of the Explanation to extend the benefit to the assessee as per Board Circular, we hold that the Explanation inserted in Rule 2(l) of Rules, 2004 by Notification No. 2/2016-CX (N.T.) (supra) should be declaratory in nature and effective retrospectively . 4. By following the earlier order of the Tribunal in the appellant s own case, I find no merit in the appeal filed by the Revenue which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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