Case Law Details
Case Name : Ajay Industries Vs Commissioner of Central Excise, Jalandhar (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
CESTAT, New Delhi Bench
Ajay Industries
Versus
Commissioner of Central Excise, Jalandhar
Final Order Nos. ST/A/487-491 of 2012-Cus.
Appeal Nos. ST/741-745 of 2008
June 8, 2012
ORDER
Mrs. Archna Wadhwa, Judicial Member – As the issue involved in all these appeals is identical, a common order is being passed.
2. The short issue involved is as to whether the appellants are entitled to the Cenvat credit of Service Tax paid on commission paid to overseas agents under the category of Business auxiliary services. Revenue by entertaining the view that such overseas agents servic...
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I came to know that, judgement in the case of Cadila health care has been reversed by the Gujarat High Court, wherein it is held that, cenvat credit of service tax paid on commission to the sales agents is not permissible as the same is not said to be an input service. Somebody should clarify whether any further appeal has been filed before supreme court and any further decisions