9911796707
TMI Blog2024 (3) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... TEEL INDIA LTD. VERSUS COMMISSIONER OF C. EX. SERVICE TAX, SURAT-I [ 2016 (4) TMI 232 - CESTAT AHMEDABAD] , as also relied by the appellant, has held that the above amendment would be applicable retrospectively and would cover cases for the past period also. Extended period of limitation - HELD THAT:- The Department was in full knowledge of the transactions made by the Appellant by May 2014 itself. Therefore, the Department had no reason to delay the issue of Show Cause Notice by another two and half year. The Department has not made out any case of suppression on the part of the Appellant except for relying on the COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD II VERSUS M/S CADILA HEALTH CARE LTD. [ 2013 (1) TMI 304 - GUJARAT HIGH COURT] relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Show Cause Notice was issued on 11/11/2016, seeking to recover this amount along with interest and seeking to impose penalties. After due process, the demands were confirmed along with interest and penalty. Being aggrieved, the Appellant is before the Tribunal. 2. The Learned Advocate also points out that this decision of Cadila decided by Gujarat High Court was challenged in the case of Zydus Lifesciences Ltd. Vs. Commr. of C. Ex., Ahmedabad-II before the Hon ble Supreme Court which vide their Order dated 22/11/2013 as reported in 2044 (80) GSTL 338 (SC) has held as under:- 13 . In the result, the impugned judgment and order of the High Court dated 7-11-2012 as well as of the CESTAT dated 3-8-2009 [2010 (17) S.T.R. 134 (Tri. - Ahmd.) = [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Limited-2023 (5) TMI 520-CESTAT, New Delhi wherein, the Principle Bench of CESTAT, New Delhi has relied on the judgment of Hon ble Calcutta High Court in the case of Himadri Speciality Chemical Limited and has held that the Respondent was entitled to avail the Cenvat Credit of the Service Tax discharged on the commission paid. Therefore, he submits that the impugned Order is to be set aside on merits. 8. He further submits that though they have been taking the Cenvat Credit and reflecting the same in their ER-1 Returns during the period under dispute, the Show Cause Notice was issued only after more than three years on 11/11/2016 by invoking the extended period provisions. It is also on record that CERA Audit was conducted in April 2014 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd. (Supra), as also relied by the appellant, has held that the above amendment would be applicable retrospectively and would cover cases for the past period also. The co-ordinate Bench of this Tribunal at Ahmedabad held as below: 22. An explanation inserted in a Section/Rule, is generally to explain the meaning of the words contained in the Section/Rules. The purpose of explanation is to explain the meaning and intendenments of the Section/Rule. Sometimes, the explanation may be inserted to clarify a doubtful point of law, which would be effective retrospectively. In the present case, the expressions in the explanation as inserted by Notification No. 2/2016-C.E. (supra), make it clear that it is for explaining the meaning of clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les promotion activity, as per Section 65(19) of the Finance Act, 1994 which defines the Business Auxiliary Service. While examining the definition of Business Auxiliary Service, where the agent is engaged in either promotion or marketing or where sale of goods produced or provided by or belonging to the appellant, the Hon ble High Court has considered the issue of sales promotion and has not considered the issue of marketing or sale of goods and this Tribunal has examined that issue in the case of Essar Steel India Ltd. (supra) wherein it has been held that the assessee is entitled to avail Cenvat credit for commission paid to the commission agent who effected the sale of goods manufactured by the appellant. Further, I find that Hon ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observations made by the Ld. Commissioner that the nature of credit availed was not disclosed by appellant in the return is not correct for the reason that in the absence of any column in the return requiring the assessee to disclose the nature of input service, the same cannot be construed to mean that there is a malafide intention on the part of the appellant. [Emphasis supplied] 12. Being aggrieved, the Revenue has filed an Appeal before the Hon ble High Court of Calcutta, which has held as under:- 11 . As could be seen from the above clarification, the decision in Cadila Health Care was also taken note of by the department and the position stood clarified that sales promotion would include services by way of sale of goods on commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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