9911796707
TMI Blog2019 (1) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... delay of about 9 days in filing the appeal. For the reasons stated in the COD application, the same is condoned. As the issue herein is apparently covered by the precedent decision of the Tribunal, the appeal itself is taken up for hearing on merits with the consent of the parties 2. The issue in this appeal is whether the respondent / assessee is entitled to cenvat credit on input service receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly show cause notice was issued proposing demand of Rs. 11,09,438 along with interest and further proposed for penalty. The show cause notice was adjudicated vide order-in-original confirming demand with interest and further, equal amount of penalty was imposed under Rule 15(2) of CCR, 2004. 4. Being aggrieved, the appellant preferred appeal before the ld. Commissioner (Appeals), who by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sible on the services of sales of dutiable goods on commission basis." From the 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 service is admissible to the recipient of service. 5. Ld. Commissioner further took notice of the notification no.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through commission agents, is allowable input service and accordingly allowed appeal. 6. Revenue is in appeal against the order of the Commissioner (Appeals) on the ground that Hon'ble Supreme Court in the case of Nani Sha Vs. State of Arunchal Pradesh - 2007 15 Sec 406 has held that, :- "Reverting back to the effect of the proviso, we do not find anywhere any such intention to apply the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view of the several benches of the Tribunal and several High Courts that the cenvat credit is available in respect of sales commission. Further, I find that the notification dated 3.2.2016 has clarified the law by way of explanation, so as to reduce the litigation. In this view of the matter, I hold that explanation inserted with effect from 3.02.2016 has got retrospective effect. I also hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
