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TMI Blog2020 (8) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... , CUSTOMS AND SERVICE TAX, SURAT-II [ 2016 (1) TMI 1063 - GUJARAT HIGH COURT] had examined the particular agreement and it was clear that as per the said agreement the agents were appointed as stockiest - in the present case the tour packages were arranged for dealers. Further, this Tribunal in the case of SIMBHAOLI SUGAR LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT-II [ 2018 (4) TMI 1657 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Shiv Pratap Singh, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR The appellant have submitted written submission. The said written submissions were served to revenue on the last date of hearing. Today revenue have also submitted their written submissions. 2. Brief facts of the case are that the appellant are engaged in the manufacture. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 172 (Tri.-All.). It was submitted by the appellant that learned Commissioner (Appeals) has relied upon the ruling by Hon ble Gujarat High Court in the case of Gujarat State Fertilizers Chemicals Ltd. reported at 2016 (041) STR 0794 (Guj.). The said ruling is not applicable in the present case because Hon ble Gujarat High Court had only examined the issue of availability of credit of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion agent for effecting sale of goods manufactured by the assessee then service tax paid on such commission would be available as input service credit to the manufacturer. I note that it was possible for the appellant to pay in cash expenses for tour. Instead they have provided them tour packages. Therefore, the said tour packages can be considered as dealer s commission. Therefore, Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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