2018 (7) TMI 1065 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 309 (Guj.) , 2018 (361) E.L.T. 966 (Guj.) – CENVAT Credit – service tax paid on sales commission – amendments in relevant statutory provisions – Held that:- A co-ordinate bench of the Tribunal in case of M/s. Essar Steel India Ltd. vs. C.C.E. & S.T., Surat-I,[2016 (4) TMI 232 – CESTAT AHMEDABAD] had held that such amendments were clarificatory in nature and therefore even with respect to cases arising prior to the amendment service tax paid on sales commission would be eligible for cenvat credit. It was noticed that such judgement of the Tribunal has been carried in appeal by the department before the High Court – such appeal is admitted and is pending [2016 (6) TMI 1305 – GUJA
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umber of appeals came to be disposed of. Case of the department is that the issue is already decided by this Court in favour of the department in case of C.C.E vs. Cadila Healthcare Ltd reported in [2013] 30 STR 3 which was later on followed in Astik Dyestuff Private Limited vs. C.C.E & Cus. reported in [2014] 34 STR 814. According to the department therefore, the Tribunal should have followed such judgement. Before the Tribunal however, it was pointed out that subsequently, there were amendments in the relevant statutory provision. A co-ordinate bench of the Tribunal in case of M/s. Essar Steel India Ltd. vs. C.C.E. & S.T., Surat-I, had held that such amendments were clarificatory in nature and therefore even with respect to cases
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the Division Bench judgement when the matter is on board of the High Court. In similar circumstances, a Division Bench of this Tribunal in the case of Ashapura Volclay Ltd and ors vs. C.C, Jamnagar-2017 (6) TMI-569-CESTAT Ahmedabad following the principle laid down by the Larger Bench, disposed of the matters, with the liberty to approach the Tribunal after disposal of the cases pending before the higher forum. Following the said judgement, the present appeals are also disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon'ble High Court in the pending Appeal against the Division Bench judgement of this Tribunal in Essar Steel India Ltd.'s case (supra) filed by the Revenue. Needless to
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