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TMI Blog2019 (6) TMI 1617X X X X Extracts X X X X X X X X Extracts X X X X ..... SIONER OF CENTRAL EXCISE, BANGALORE [ 2017 (1) TMI 972 - CESTAT BANGALORE] where it was held that the commission paid on sales becomes part of sales promotion resulting in increased manufacturing activity. Credit allowed - appeal allowed - decided in favor of appellant. - E/77576/2018 - A/75791/2019 - Dated:- 20-6-2019 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri A. K. Biswas, Suptd. (AR) for the Appellant (s) Shri Ankit Kanodia, C. A. for the Respondent (s) ORDER The present appeal is filed by the Revenue against the Order-in-Appeal No37/HWH/XAP-50/2017-18 dated 08/03/2018 passed by the Commissioner of CGST Central Excise, Kolkata-North Commissionerate Kolkata by which the Commissioner (appeals) dropped the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26/02/2016 was set aside in totality. This is being challenged by the appellant department in the present appeal. The Ld. D.R. reiterates the grounds of appeal and justifies the Order-in- Original. 3. The Respondent assessee is represented by Shri Ankit Kanodia, Ld. CA. He submitted that the definition of input services under Rule 2(l) of the Cenvat Credit Rules, 2004 explicitly states that sales promotion activities shall include the services by way of sale of dutiable goods and that the services received by commission agent falls under the category of sales promotion as without the service of such agents, the Respondent would not be able to market their goods and thus is a pre removal expense and is covered in the inclusive d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the issue stands already settled and decided in favour of the Respondent assessee. It is also seen that the First Appellate Authority has extended the benefit on the basis of the decision of the Tribunal in the case of Essar Steel India Ltd. v. CCE, Surat as reported in 2016-TIOL-520-CESTAT-AHM. Further, I find that the Tribunal in the case of STANLEY SEATING Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE-III (supra) held as under:- 6. I find that the sales commission is directly attributable to sales of the products. Any activity which amounts to sale of the products is deemed to be sales promotion activity in the normal trade parlance. The commission is paid on sales of the products/services with an intention to boost the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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