Custom, Excise & Service Tax Tribunal
Anchor Electricals Pvt Ltd vs C.C.E. & S.T.-Daman on 31 July, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Second Floor, Bahumali Bhavan Asarwa, Ahmedbad Sl. No. Case No Impugned Order Detail's Date of Impugned Order Passed By Appellant Respondent1
E/10635/2014-SMC OIA-DMN-EXCUS-000-APP-286-13-14 08-01-2014 Commissioner of Central Excise, Customs and Service Tax-DAMAN Anchor Electricals Pvt Ltd C.C.E. & S.T.-Daman 2 E/10676/2014-SMC OIA-DMN-EXCUS-000-APP-231-13-14 28-11-2013 Commissioner of Central Excise, Customs and Service Tax-DAMAN Manish Packaging Pvt Ltd C.C.E. & S.T.-Daman 3 E/11037/2014-SMC OIA-VAP-EXCUS-000-APP-400-401-13-14 16-12-2013 Commissioner of Central Excise-VAPI Messrs Aalidhra Texpin Engineers C.C.E. & S.T.-Vapi 4 E/11038/2014-SMC OIA-VAP-EXCUS-000-APP-400-401-13-14 16-12-2013 Commissioner of Central Excise, Customs and Service Tax-VAPI Sharad M Desai C.C.E. & S.T.-Vapi 5 E/11309/2014-SMC OIA-AHM-EXCUS-001-APP-075-13-14 11-02-2014 Commissioner of Central Excise-AHMEDABAD-I Kemit Chemical Pvt Ltd C.C.E.-Ahmedabad-i 6 E/11312/2014-SMC OIA-VAP-EXCUS-000-APP-475-13-14 20-01-2014 Commissioner of Central Excise-VAPI Pyramid Technoplast Pvt Ltd C.C.E. & S.T.-Vapi 7 E/11313/2014-SMC OIA-SUR-EXCUS-002-APP-286-13-14 12-03-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II R P Industries C.C.E. & S.T.-Surat-ii 8 E/11399/2014-SMC OIO-AHM-EXCUS-001-COM-010-13-14 27-12-2013 Commissioner of Central Excise-AHMEDABAD-I Ideal Sheet Metal Stamping & Pressing Pvt Ltd C.C.E.-Ahmedabad-i 9 E/11709/2014-SMC OIA-VAP-EXCUS-000-APP-481-13-14 04-02-2014 Commissioner of Central Excise, Customs and Service Tax-VAPI Hardcastle Petrofer P Ltd C.C.E. & S.T.-Vapi 10 E/11798/2014-SMC OIO-AHM-EXCUS-001-COM-015-13-14 19-02-2014 Commissioner of Central Excise-AHMEDABAD-I Rohan Dyes & Intermediates Ltd C.C.E.-Ahmedabad-i 11 E/11801/2014-SMC OIO-AHM-EXCUS-001-COM-013-13-14 12-02-2014 Commissioner of Central Excise-AHMEDABAD-I Ferromatik Milacron India Ltd C.C.E.-Ahmedabad-i 12 E/11817/2014-SMC OIA-AHM-EXCUS-002-APP-280-13-14 06-02-2014 Commissioner of Central Excise-AHMEDABAD-II Jay Chemical Industries C.C.E.-Ahmedabad-ii 13 E/11818/2014-SMC OIA-AHM-EXCUS-002-APP-280-13-14 06-02-2014 Commissioner of Central Excise-AHMEDABAD-II Jay Chemical Industries C.C.E.-Ahmedabad-ii 14 E/11819/2014-SMC OIA-AHM-EXCUS-002-APP-280-13-14 06-02-2014 Commissioner of Central Excise-AHMEDABAD-II Jay Chemical Industries C.C.E.-Ahmedabad-ii 15 E/11830/2014-SMC OIA-SUR-EXCUS-002-APP-285-13-14 28-02-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Multi Tech Engineers Pvt Ltd C.C.E. & S.T.-Surat-ii 16 E/11862/2014-SMC OIO-AHM-EXCUS-001-COM-014-13-14 14-02-2014 Commissioner of Central Excise-AHMEDABAD-I Jagson Colorchem Limited C.C.E.-Ahmedabad-i 17 E/12324/2014-SMC OIA-AHM-EXCUS-001-APP-110-13-14 25-03-2014 Commissioner of Central Excise-AHMEDABAD-I Darling Muesco India Pvt Ltd C.C.E.-Ahmedabad-i 18 E/12372/2014-SMC OIA-SUR-EXCUS-002-APP-298-13-14 27-03-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II C.C.E. & S.T.-Surat-ii Maldeep Catalysts Ltd 19 E/12403/2014-SMC OIA-VAP-EXCUS-000-APP-03-14-15 21-04-2014 Commissioner of Central Excise, Customs and Service Tax-VAPI Ador Welding Ltd C.C.E. & S.T.-Vapi 20 E/12457/2014-SMC OIA-VAD-EXCUS-002-APP-684-13-14 12-03-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Tube Products Incorporate C.C.E. & S.T.-Vadodara-ii 21 E/12478/2014-SMC OIA-AHM-EXCUS-001-APP-01-14-15 08-04-2014 Commissioner of Central Excise-AHMEDABAD-I Intas Pharmaceuticals Ltd C.C.E.-Ahmedabad-i 22 E/12489/2014-SMC OIA-SUR-EXCUS-002-APP-001-14-15 22-04-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Gujarat Insecticides Ltd C.C.E. & S.T.-Surat-ii 23 E/12665/2014-SMC OIA-AHM-EXCUS-002-APP-036-14-15 22-05-2014 Commissioner of Central Excise-AHMEDABAD-II Parikh Enterprise Pvt Ltd C.C.E.-Ahmedabad-ii 24 E/12806/2014-SMC OIA-AHM-EXCUS-002-APP-54-55-14-15 02-06-2014 Commissioner of Central Excise-AHMEDABAD-II Synpol Products Pvt Ltd C.C.E.-Ahmedabad-ii 25 E/12807/2014-SMC OIA-AHM-EXCUS-002-APP-54-55-14-15 02-06-2014 Commissioner of Central Excise-AHMEDABAD-I Synpol Products Pvt Ltd C.C.E.-Ahmedabad-i 26 E/12833/2014-SMC OIA-SUR-EXCUS-002-APP-040-14-15 27-06-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Shree Sulphurics Pvt Ltd C.C.E. & S.T.-Surat-ii 27 E/12894/2014-SMC OIA-AHM-EXCUS-001-APP-016-2014-15 10-06-2014 Commissioner of Central Excise-AHMEDABAD-I Flu Tef Industries C.C.E.-Ahmedabad-i 28 E/12926/2014-SMC OIA-AHM-EXCUS-001-APP-003-14-15 28-04-2014 Commissioner of Central Excise-AHMEDABAD-I Ideal Sheet Metal Stamping & Pressing Pvt Ltd C.C.E.-Ahmedabad-i 29 E/13110/2014-SMC OIA-SUR-EXCUS-002-APP-041-14-15 27-06-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Grp Limited C.C.E. & S.T.-Surat-ii 30 E/13138/2014-SMC OIA-AHM-EXCUS-001-APP-015-2014-15 03-06-2014 Commissioner of Central Excise-AHMEDABAD-I Micromech Products Pvt Ltd C.C.E.-Ahmedabad-i 31 E/13270/2014-SMC OIA-RJT-EXCUS-000-APP-147-14-15 11-08-2014 Commissioner of Central Excise-RAJKOT Singhal Power Press Pvt Ltd C.C.E. & S.T.-Rajkot 32 E/13283/2014-SMC OIA-AHM-EXCUS-001-APP-36-2014-15 17-07-2014 Commissioner of Central Excise-AHMEDABAD-I Choksi Pigments C.C.E.-Ahmedabad-i 33 E/13291/2014-SMC OIA-AHM-EXCUS-001-APP-021-2014-15 24-06-2014 Commissioner of Central Excise-AHMEDABAD-I Chamunda Pharma Machinery Pvt Ltd C.C.E.-Ahmedabad-i 34 E/13301/2014-SMC OIA-AHM-EXCUS-001-APP-025-2014-15 26-06-2014 Commissioner of Central Excise-AHMEDABAD-I Windsor Machines Limited C.C.E.-Ahmedabad-i 35 E/13324/2014-SMC OIA-AHM-EXCUS-003-APP-047-14-15 26-06-2014 Commissioner of Central Excise-AHMEDABAD-III Gujarat Ambuja Exports Limited C.C.E. & S.T.-Ahmedabad-iii 36 E/13335/2014-SMC OIA-VAP-EXCUS-000-APP-164-14-15 17-07-2014 Commissioner of Central Excise, Customs and Service Tax-VAPI Rusapi Containers C.C.E. & S.T.-Vapi 37 E/13370/2014-SMC OIA-SUR-EXCUS-002-APP-072-14-15 07-08-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Solvay Specialities India Pvt Ltd C.C.E. & S.T.-Surat-ii 38 E/13371/2014-SMC OIA-VAD-EXCUS-002-APP-362-14-15 22-08-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Sanghvi Forging & Engineering Ltd C.C.E. & S.T.-Vadodara-ii 39 E/13390/2014-SMC OIA-VAD-EXCUS-001-APP-238-14-15 07-07-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Vulcan Industrial Engineering Co Ltd C.C.E. & S.T.-Vadodara-i 40 E/13401/2014-SMC OIA-SUR-EXCUS-002-APP-029-14-15 18-06-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Hemani Industries Limited C.C.E. & S.T.-Surat-ii 41 E/13426/2014-SMC OIA-DMN-EXCUS-000-APP-125-14-15 16-07-2014 Commissioner of Central Excise, Customs and Service Tax-DAMAN Artek Surfin Chemicals Ltd C.C.E. & S.T.-Daman 42 E/13486/2014-SMC OIA-VAD-EXCUS-002-APP-273-2014-15 14-07-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Sterling Auxiliaries Pvt Ltd C.C.E. & S.T.-Vadodara-ii 43 E/13487/2014-SMC OIA-VAD-EXCUS-002-APP-273-2014-15 14-07-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Sterling Auxiliaries Pvt Ltd C.C.E. & S.T.-Vadodara-ii 44 E/13488/2014-SMC OIA-VAD-EXCUS-002-APP-273-2014-15 14-07-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Sterling Auxiliaries Pvt Ltd C.C.E. & S.T.-Vadodara-ii 45 E/13508/2014-SMC OIA-VAP-EXCUS-000-APP-155-14-15 17-07-2014 Commissioner of Central Excise, Customs and Service Tax-VAPI Aarti Industries Limited C.C.E. & S.T.-Vapi 46 E/13509/2014-SMC OIA-AHM-EXCUS-001-APP-51-2014-15 27-08-2014 Commissioner of Central Excise-AHMEDABAD-I Choksi Pigments C.C.E.-Ahmedabad-i 47 E/13521/2014-SMC OIA-AHM-EXCUS-001-APP-45-2014-15 05-08-2014 Commissioner of Central Excise-AHMEDABAD-I Fluidline Valves Company Pvt Ltd C.C.E.-Ahmedabad-i 48 E/13534/2014-SMC OIA-AHM-EXCUS-001-APP-40-2014-15 28-07-2014 Commissioner of Central Excise, CUSTOMS (Adjudication)-AHMEDABAD-I Hiro Nisha Systems Pvt Ltd C.C.E.-Ahmedabad-i 49 E/13540/2014-SMC OIA-AHM-EXCUS-001-APP-047-2014-15 14-08-2014 Commissioner of Central Excise-AHMEDABAD-I Air Control & Chemical Engineering Co Ltd C.C.E.-Ahmedabad-i 50 E/13544/2014-SMC OIA-SUR-EXCUS-002-APP-123-14-15 30-09-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Acmechem Limited C.C.E. & S.T.-Surat-ii 51 E/13585/2014-SMC OIA-VAD-EXCUS-001-APP-445-14-15 01-10-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Bodal Chemicals Ltd C.C.E. & S.T.-Vadodara-i 52 E/13607/2014-SMC OIA-SUR-EXCUS-002-APP-074-14-15 08-08-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Basf India Ltd C.C.E. & S.T.-Surat-ii 53 E/13608/2014-SMC OIA-AHM-EXCUS-002-APP-127-131-14-15 27-08-2014 Commissioner of Central Excise-AHMEDABAD-II Intas Pharmaceuticals Ltd C.C.E.-Ahmedabad-ii 54 E/13654/2014-SMC OIA-AHM-EXCUS-001-APP-46-2014-15 14-08-2014 Commissioner of Central Excise-AHMEDABAD-I Bhagavati Rubber Product Industries C.C.E.-Ahmedabad-i 55 E/13768/2014-SMC OIA-VAD-EXCUS-002-APP-485-486-487-14-15 09-10-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Tube Products Incorporate C.C.E. & S.T.-Vadodara-ii 56 E/13769/2014-SMC OIA-VAD-EXCUS-002-APP-485-486-487-14-15 09-10-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Tube Products Incorporate C.C.E. & S.T.-Vadodara-ii 57 E/13770/2014-SMC OIA-VAD-EXCUS-002-APP-485-486-487-14-15 09-10-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Tube Products Incorporate C.C.E. & S.T.-Vadodara-ii 58 E/13780/2014-SMC OIA-AHM-EXCUS-002-APP-127-131-14-15 27-08-2014 Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD-II C.C.E.-Ahmedabad-ii Intas Pharmaceuticals Limited 59 E/13781/2014-SMC OIA-AHM-EXCUS-002-APP-127-131-14-15 27-08-2014 Commissioner of Central Excise-AHMEDABAD-II C.C.E.-Ahmedabad-ii Intas Pharmaceuticals Limited 60 E/13782/2014-SMC OIA-AHM-EXCUS-002-APP-127-131-14-15 27-08-2014 Commissioner of Central Excise-AHMEDABAD-II C.C.E.-Ahmedabad-ii Intas Pharmaceuticals Limited 61 E/13783/2014-SMC OIA-AHM-EXCUS-002-APP-127-131-14-15 27-08-2014 Commissioner of Central Excise-AHMEDABAD-II C.C.E.-Ahmedabad-ii Intas Pharmaceuticals Limited 62 E/13910/2014-SMC OIA-RJT-EXCUS-000-APP-189-14-15 16-09-2014 Commissioner of Central Excise, CUSTOMS (Adjudication)-RAJKOT C.C.E. & S.T.-Rajkot J K Products 63 E/13944/2014-SMC OIA-VAD-EXCUS-002-APP-552-14-15 17-11-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Tube Products Incorporate C.C.E. & S.T.-Vadodara-ii 64 E/13969/2014-SMC OIA-SUR-EXCUS-002-APP-104-14-15 25-09-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Miranda Few Tools Pvt Ltd C.C.E. & S.T.-Surat-ii 65 E/13970/2014-SMC OIA-SUR-EXCUS-002-APP-104-14-15 25-09-2014 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Miranda Few Tools Pvt Ltd C.C.E. & S.T.-Surat-ii 66 E/10078/2015-SMC OIA-AHM-EXCUS-001-APP-75-2014-15 16-12-2014 Commissioner of Central Excise-AHMEDABAD-I Synpol Products Pvt Ltd C.C.E.-Ahmedabad-i 67 E/10091/2015-SMC OIA-AHM-EXCUS-001-APP-65-2014-15 05-11-2014 Commissioner of Central Excise-AHMEDABAD-I Prasad Machinery P Ltd C.C.E.-Ahmedabad-i 68 E/10092/2015-SMC OIA-AHM-EXCUS-001-APP-66-2014-15 05-11-2014 Commissioner of Central Excise-AHMEDABAD-I Prasad Crilec Automation P Ltd C.C.E.-Ahmedabad-i 69 E/10093/2015-SMC OIA-AHM-EXCUS-001-APP-64-2014-15 05-11-2014 Commissioner of Central Excise-AHMEDABAD-I Prasad Koch Technik P Ltd C.C.E.-Ahmedabad-i 70 E/10094/2015-SMC OIA-AHM-EXCUS-001-APP-63-2014-15 05-11-2014 Commissioner of Central Excise-AHMEDABAD-I Prashant West Point Machinery P Ltd C.C.E.-Ahmedabad-i 71 E/10140/2015-SMC OIA-VAD-EXCUS-001-APP-616/14-15 30-12-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Bodal Chemicals Ltd C.C.E. & S.T.-Vadodara-i 72 E/10169/2015-SMC OIA-AHM-EXCUS-001-APP-084-2014-15 07-01-2015 Commissioner of Central Excise-AHMEDABAD-I Ascent Finechem P Ltd C.C.E.-Ahmedabad-i 73 E/10179/2015-SMC OIA-AHM-EXCUS-002-APP-161-14-15 01-12-2014 Commissioner of Central Excise, CUSTOMS (Adjudication)-AHMEDABAD-II Cadila Healthcare Ltd C.C.E.-Ahmedabad-ii 74 E/10202/2015-SMC OIA-AHM-EXCUS-003-APP-114-14-15 09-12-2014 Commissioner of Central Excise-AHMEDABAD-III Gujarat Dystuff Industries Pvt Ltd C.C.E. & S.T.-Ahmedabad-iii 75 E/10235/2015-SMC OIA-AHM-EXCUS-001-APP-085-2014-15 09-01-2015 Commissioner of Central Excise-AHMEDABAD-I Ferromatik Milacron India P Ltd C.C.E.-Ahmedabad-i 76 E/10301/2015-SMC OIA-VAD-EXCUS-002-APP-566-14-15 08-12-2014 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Puriflair India Private Limited C.C.E. & S.T.-Vadodara-ii 77 E/10343/2015-SMC OIA-AHM-EXCUS-002-APP-174-14-15 05-01-2015 Commissioner of Central Excise-AHMEDABAD-II Cadila Healthcare Ltd C.C.E.-Ahmedabad-ii 78 E/10412/2015-SMC OIA-AHM-EXCUS-001-APP-77-78-2014-15 22-12-2014 Commissioner of Central Excise-AHMEDABAD-I Jay Chemical Industries Ltd C.C.E.-Ahmedabad-i 79 E/10413/2015-SMC OIA-AHM-EXCUS-001-APP-77-78-2014-15 22-12-2014 Commissioner of Central Excise-AHMEDABAD-I Jay Chemical Industries Ltd C.C.E.-Ahmedabad-i 80 E/10453/2015-SMC OIA-VAD-EXCUS-003-APP-15-14-15 23-12-2014 Commissioner of Central Excise, Customs and Service Tax-DAMAN Artex Surfin Chemicals Ltd C.C.E. & S.T.-Daman 81 E/10519/2015-SMC OIA-AHM-EXCUS-001-APP-082-2014-15 06-01-2015 Commissioner of Central Excise-AHMEDABAD-I Jay Chemical Industries Ltd C.C.E.-Ahmedabad-i 82 E/10594/2015-SMC OIA-AHM-EXCUS-002-APP-172-14-15 31-12-2014 Commissioner of Central Excise-AHMEDABAD-II Lubi Electricals Ltd C.C.E.-Ahmedabad-ii 83 E/10601/2015-SMC OIA-AHM-EXCUS-001-APP-106-2014-15 17-03-2015 Commissioner of Central Excise-AHMEDABAD-I Kemit Chemicals P Ltd C.C.E.-Ahmedabad-i 84 E/10648/2015-SMC OIA-AHM-EXCUS-001-APP-089-2014-15 28-01-2015 Commissioner of Central Excise-AHMEDABAD-I Prima Chemicals C.C.E.-Ahmedabad-i 85 E/10763/2015-SMC OIA-VAD-EXCUS-001-APP-14-2015-16 10-04-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Transpek Silox Industry Ltd C.C.E. & S.T.-Vadodara-i 86 E/10780/2015-SMC OIA-AHM-EXCUS-001-APP-100-2014-15 12-03-2015 Commissioner of Central Excise-AHMEDABAD-I Ppi Systems C.C.E.-Ahmedabad-i 87 E/10781/2015-SMC OIA-AHM-EXCUS-001-APP-109-2014-15 24-03-2015 Commissioner of Central Excise-AHMEDABAD-I Ppi Pumps P Ltd C.C.E.-Ahmedabad-i 88 E/10782/2015-SMC OIA-AHM-EXCUS-001-APP-101-2014-15 12-03-2015 Commissioner of Central Excise-AHMEDABAD-I Prasad Gwk Cooltech P Ltd C.C.E.-Ahmedabad-i 89 E/10803/2015-SMC OIA-CCESA-VAD-AAP-II-SSP-059-060-14-15 29-01-2015 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Saanika Industries P Ltd C.C.E. & S.T.-Surat-ii 90 E/10809/2015-SMC OIA-VAD-EXCUS-002-APP-11-12-2015-16 09-04-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Tube Products Incorporate C.C.E. & S.T.-Vadodara-ii 91 E/10810/2015-SMC OIA-VAD-EXCUS-002-APP-11-12-2015-16 09-04-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Tube Products Incorporate C.C.E. & S.T.-Vadodara-ii 92 E/10961/2015-SMC OIA-AHM-EXCUS-001-APP-104-2014-15 16-03-2015 Commissioner of Central Excise-AHMEDABAD-I Rikin Industries C.C.E.-Ahmedabad-i 93 E/10991/2015-SMC OIA-VAD-EXCUS-001-APP-97-2015-16 21-05-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Gulbrandsen Chemicals Pvt Ltd C.C.E. & S.T.-Vadodara-i 94 E/10999/2015-SMC OIA-VAD-EXCUS-002-APP-74-2015-16 14-05-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Cosmos Engitech P Ltd C.C.E. & S.T.-Vadodara-ii 95 E/11000/2015-SMC OIA-VAD-EXCUS-001-APP-46-2015-16 27-04-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Zydex Industries C.C.E. & S.T.-Vadodara-i 96 E/11001/2015-SMC OIA-VAD-EXCUS-002-APP-68-2015-16 12-05-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Shankar Packaging Ltd C.C.E. & S.T.-Vadodara-ii 97 E/11006/2015-SMC OIA-AHM-EXCUS-002-APP-001-15-16 13-04-2015 Commissioner of Central Excise-AHMEDABAD-II Shital Industries P Ltd C.C.E.-Ahmedabad-ii 98 E/11011/2015-SMC OIA-VAD-EXCUS-002-APP-77-2015-16 14-05-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Rex Tone Industries Ltd C.C.E. & S.T.-Vadodara-ii 99 E/11018/2015-SMC OIA-AHM-EXCUS-002-APP-005-15-16 30-04-2015 Commissioner of Central Excise-AHMEDABAD-II Encore Natural Polymers P Ltd C.C.E.-Ahmedabad-ii 100 E/11101/2015-DB OIO-VLD-EXCUS-000-COM-0019-14-15 12-03-2015 Commissioner of Central Excise, Customs and Service Tax-Valsad R J Paper Mills P Ltd C.C.E & S.T.-Valsad 101 E/11114/2015-SMC OIA-RAJ-EXCUS-000-APP-019-15-16 29-05-2015 Commissioner of Central Excise-RAJKOT Mac Power Cnc Machines P Ltd C.C.E. & S.T.-Rajkot 102 E/11130/2015-SMC OIA-VAD-EXCUS-001-APP-89-2015-16 19-05-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Gujarat Alkalies And Chemicals Ltd C.C.E. & S.T.-Vadodara-i 103 E/11316/2015-SMC OIA-VAD-EXCUS-002-APP-171-2015-16 09-06-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II R R Kabel Limited C.C.E. & S.T.-Vadodara-ii 104 E/11342/2015-SMC OIA-VAD-EXCUS-002-APP-123-2015-16 05-06-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Panchmahal Steel Ltd C.C.E. & S.T.-Vadodara-ii 105 E/11385/2015-SMC OIA-VAD-EXCUS-002-APP-86-15-16 18-05-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Jamnadas Industries C.C.E. & S.T.-Vadodara-ii 106 E/11426/2015-SMC OIA-VAD-EXCUS-002-APP-76-2015-16 14-05-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E. & S.T.-Vadodara-ii Shine Pharmaceuticals Limited 107 E/11499/2015-SMC OIA-AHM-EXCUS-002-APP-004-15-16 29-04-2015 Commissioner of Central Excise-AHMEDABAD-II Line O Matic Graphic Industries C.C.E.-Ahmedabad-ii 108 E/11606/2015-SMC OIA-VAD-EXCUS-ANAND-APP-194-2015-16 20-07-2015 Commissioner of Central Excise, Customs and Service Tax-ANAND Harikrushna Machinetech Pvt Ltd C.C.E. & C.-Anand 109 E/11614/2015-SMC OIA-VAD-EXCUS-001-APP-115-2015-16 25-05-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Banco Products India Ltd C.C.E. & S.T.-Vadodara-i 110 E/11652/2015-SMC OIA-VAD-EXCUS-002-APP-09/2015-16 08-04-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Astral Steritech Pvt Ltd C.C.E. & S.T.-Vadodara-ii 111 E/11753/2015-SMC OIA-VAD-EXCUS-002-APP-167-168-2015-16 09-07-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Unimed Technologies Limited C.C.E. & S.T.-Vadodara-ii 112 E/11831/2015-SMC OIA-VAD-EXCUS-001-APP-252/2015-16 04-09-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Shiva Pharmachem Ltd C.C.E. & S.T.-Vadodara-i 113 E/11854/2015-SMC OIA-VAD-EXCUS-002-APP-195/2015-16 10-08-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Suyog Electricals Pvt Ltd C.C.E. & S.T.-Vadodara-ii 114 E/11858/2015-SMC OIA-VAD-EXCUS-002-APP-196/2015-16 10-08-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Flexotherm Expanllow Pvt Ltd C.C.E. & S.T.-Vadodara-ii 115 E / 11469 / 2016-SMC OIA-VAD-EXCUS-002-APP-584-2015-16 28-03-2016 Commissioner of Central Excise and Service Tax-VADODARA-II C.C.E. & S.T.-Vadodara-ii Rotex Automation Limited 116 E / 10050 / 2016-SMC OIA-AHM-EXCUS-003-APP-027-15-16 23-10-2015 Commissioner of Central Excise-AHMEDABAD-I( Appeal) Knack Packaging C.C.E. & S.T.-Ahmedabad-iii 117 E / 10095 / 2016-SMC OIA-RAJ-EXCUS-000-APP-29-15-16 28-09-2015 Commissioner of Central Excise and Service Tax-RAJKOT( Appeal) Kirloskar Oil Engines Ltd C.C.E. & S.T.-Rajkot 118 E / 10142 / 2016-SMC OIA-VAD-EXCUS-001-APP-368-2015-16 04-12-2015 Commissioner of Central Excise-VADODARA-I( Appeal) Plastichemix Industries C.C.E. & S.T.-Vadodara-i 119 E / 10159 / 2016-SMC OIA-AHM-EXCUS-001-APP-022-2015-16 22-09-2015 Commissioner of Central Excise-AHMEDABAD-I( Appeal) Brady And Morries Engineering Co Ltd C.C.E.-Ahmedabad-i 120 E / 10171 / 2016-SMC OIA-VAD-EXCUS-001-APP-334-2015-16 20-11-2015 Commissioner of Central Excise and Service Tax-VADODARA-I( Appeal) Yesha Electricals Pvt Ltd C.C.E. & S.T.-Vadodara-i 121 E / 10183 / 2016-SMC OIA-AHM-EXCUS-003-APP-028-15-16 30-10-2015 Commissioner of Central Excise-AHMEDABAD-III Vesuvius India Ltd C.C.E. & S.T.-Ahmedabad-iii 122 E / 10197 / 2016-SMC OIA-BHV-EXCUS-000-APP-039-15-16 30-10-2015 Commissioner of Central Excise-BHAVNAGAR Euro Anchor Sanitaryware Industries Pvt Ltd C.C.E. & S.T.-Bhavnagar 123 E / 10204 / 2016-SMC OIO-AHM-EXCUS-001-COM-004-15-16 03-11-2015 Commissioner of Central Excise-AHMEDABAD-I Gsp Crop Science Pvt Ltd C.C.E.-Ahmedabad-i 124 E / 10209 / 2016-SMC OIA-AHM-EXCUS-001-APP-031-2015-16 18-11-2015 Commissioner of Central Excise-AHMEDABAD-I( Appeal) Bodal Chemicals Ltd C.C.E.-Ahmedabad-i 125 E / 10286 / 2016-SMC OIA-VAD-EXCUS-001-APP-353-2015-16 26-11-2015 Commissioner of Central Excise-VADODARA-I Transpek Industry Ltd C.C.E. & S.T.-Vadodara-i 126 E / 10299 / 2016-SMC OIA-AHM-EXCUS-001-APP-039-2015-16 11-12-2015 Commissioner of Central Excise-AHMEDABAD-I Kemit Chemical P Ltd C.C.E.-Ahmedabad-i 127 E / 10301 / 2016-SMC OIA-VAD-EXCUS-002-APP-338-2015-16 20-11-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Cosmo Films Ltd C.C.E. & S.T.-Vadodara-ii 128 E / 10346 / 2016-SMC OIA-VAD-EXCUS-001-APP-380-2015-16 21-12-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Farmson Analgesics C.C.E. & S.T.-Vadodara-i 129 E / 10347 / 2016-SMC OIA-KCH-EXCUS-000-APP-034-15-16 18-12-2015 Commissioner of Central Excise, Customs and Service Tax-KUTCH (GANDHIDHAM) P S L Ltd C.C.E.-Kutch (gandhidham) 130 E / 10359 / 2016-SMC OIA-VAD-EXCUS-002-APP-375-2015-16 21-12-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Baroda Bushings And Insulators Llp C.C.E. & S.T.-Vadodara-ii 131 E / 10389 / 2016-SMC OIA-AHM-EXCUS-003-APP-042-15-16 24-11-2015 Commissioner of Central Excise-AHMEDABAD-I Sakar Industries Ltd C.C.E.-Ahmedabad-i 132 E / 10417 / 2016-SMC OIA-VAD-EXCUS-001-APP-378-2015-16 21-12-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Cadila Healthcare Ltd C.C.E. & S.T.-Vadodara-i 133 E / 10418 / 2016-SMC OIA-VAD-EXCUS-001-APP-421-2015-16 30-12-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Schurter Electronics India P Ltd C.C.E. & S.T.-Vadodara-i 134 E / 10460 / 2016-SMC OIA-VAD-EXCUS-001-APP-419-2015-16 29-12-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Banco Products I Ltd C.C.E. & S.T.-Vadodara-i 135 E / 10503 / 2016-SMC OIA-AHM-EXCUS-001-APP-042-2015-16 22-12-2015 Commissioner of Central Excise-AHMEDABAD-I Bodal Chemicals Ltd C.C.E.-Ahmedabad-i 136 E / 10568 / 2016-SMC OIA-VAD-EXCUS-002-APP-447-2015-16 08-01-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Shankar Packaging Ltd C.C.E. & S.T.-Vadodara-ii 137 E / 10641 / 2016-SMC OIA-VAD-EXCUS-001-APP-450-2015-16 11-01-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Suraj Fine Chemicals P Ltd C.C.E. & S.T.-Vadodara-i 138 E / 10701 / 2016-SMC OIA-VAD-EXCUS-001-APP-458-2015-16 18-01-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Bharat Parenterals Ltd C.C.E. & S.T.-Vadodara-i 139 E / 10708 / 2016-SMC OIA-CCESA-VAD-APP-II-PJ-58-2015-16 28-12-2015 Commissioner of Central Excise, Customs and Service Tax-Bharuch Finor Piplaj Chemicals Ltd C.C.E-Bharuch 140 E / 10743 / 2016-SMC OIA-VAD-EXCUS-001-APP-459-2015-16 18-01-2015 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Tanvika Polymers P Ltd C.C.E. & S.T.-Vadodara-i 141 E / 10747 / 2016-SMC OIA-AHM-EXCUS-001-APP-045-2015-16 30-12-2015 Commissioner of Central Excise-AHMEDABAD-I Mayur Dye Chem Intermediates Limited C.C.E.-Ahmedabad-i 142 E / 10819 / 2016-SMC OIA-VAD-EXCUS-001-APP-439-440-2015-16 08-01-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Admark Polycoats Pvt Ltd C.C.E. & S.T.-Vadodara-i 143 E / 10843 / 2016-SMC OIA-AHM-EXCUS-001-APP-062-2015-16 05-02-2016 Commissioner of Central Excise-AHMEDABAD-I Ahmedabad Packaging Ind Ltd C.C.E.-Ahmedabad-i 144 E / 10921 / 2016-SMC OIA-CCESA-VAD-APP-II-PJ-70-2015-16 22-01-2016 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Gujarat Insecticides Ltd C.C.E. & S.T.-Surat-ii 145 E / 10966 / 2016-SMC OIA-VAD-EXCUS-001-APP-449-2015-16 08-01-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Moflex Suspensions Pvt Ltd C.C.E. & S.T.-Vadodara-i 146 E / 10985 / 2016-SMC OIA-VAD-EXCUS-002-APP-469-2015-16 21-01-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Gandhi Special Tubes Limited C.C.E. & S.T.-Vadodara-ii 147 E / 11042 / 2016-SMC OIA-AHM-EXCUS-002-APP-056-15-16 29-02-2016 Commissioner of Central Excise-AHMEDABAD-II Cadila Healthcare Ltd C.C.E.-Ahmedabad-ii 148 E / 11049 / 2016-SMC OIA-VAD-EXCUS-002-APP-476-2015-16 21-01-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Alembic Pharmaceuticals Ltd C.C.E. & S.T.-Vadodara-ii 149 E / 11055 / 2016-SMC OIA-CCESA-VAD-APP-II-PJ-68-2015-16 12-01-2016 Commissioner of Central Excise, Customs and Service Tax-Bharuch Maldeep Catalysts Pvt Ltd C.C.E-Bharuch 150 E / 11163 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-117-2015-16 04-04-2016 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Shree Sayan Vibhag Sahkari Khand Udyog Mandli Ltd C.C.E. & S.T.-Surat-ii 151 E / 11164 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-118-2015-16 13-04-2016 Commissioner of Central Excise, Customs and Service Tax-SURAT-II Shree Sayan Vibhag Sahkari Khand Udyog Mandli Ltd C.C.E. & S.T.-Surat-ii 152 E / 11166 / 2016-SMC OIA-CCESA-VAD-APP-II-PJ-72-2015-16 12-01-2016 Commissioner of Central Excise, Customs and Service Tax-Bharuch Sterling Chemicals C.C.E-Bharuch 153 E / 11294 / 2016-SMC OIA-CCESA-VAD-APP-II-PJ-69-2015-16 12-01-2016 Commissioner of Central Excise, Customs and Service Tax-Bharuch K A Malle Pharmaceuticals Ltd C.C.E-Bharuch 154 E / 11348 / 2016-SMC OIA-CCESA-VDA-APP-II-MM-110-2015-16 04-04-2016 Commissioner of Central Excise and Service Tax-SURAT-II( Appeal) Shree Kamrej Vibhag Sahakari Khand Udyog Mandali Ltd C.C.E. & S.T.-Surat-ii 155 E / 11351 / 2016-SMC OIA-CCESA-VDA-APP-II-MM-113-2015-16 04-04-2016 Commissioner of Central Excise and Service Tax-SURAT-II( Appeal) Shree Kamrej Vibhag Sahakari Khand Udyog Mandali Ltd C.C.E. & S.T.-Surat-ii 156 E / 11484 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-16-2016-17 28-04-2016 Commissioner of Central Excise and Service Tax-SURAT-II C.C.E. & S.T.-Surat-ii Sumeet Industries Limited 157 E / 11488 / 2016-SMC OIA-VAD-EXCUS-003-APP-581-582-2015-16 28-03-2016 Commissioner of Central Excise and Service Tax-ANAND C.C.E. & C.-Anand G M M Pfaudler Limited 158 E / 11526 / 2016-SMC OIA-VAD-EXCUS-002-APP-537-2015-16 22-02-2016 Commissioner of Central Excise and Service Tax-VADODARA-II C.C.E. & S.T.-Vadodara-ii Alembic Pharmaceuticals Limited 159 E / 11542 / 2016-SMC with CO/10609/2016 OIA-VAD-EXCUS-003-APP-534-2015-16 19-02-2016 Commissioner of Central Excise-ANAND C.C.E. & C.-Anand Swambe Chemcials 160 E / 11594 / 2016-SMC OIA-VAD-EXCUS-001-APP-056-2016-17 29-04-2016 Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-I C.C.E. & S.T.-Vadodara-i Alembic Pharmaceuticals Limited 161 E / 11595 / 2016-SMC with CO/10660/2016 OIA-VAD-EXCUS-001-APP-069-2016-17 02-05-2016 Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-I C.C.E. & S.T.-Vadodara-i Shreeji Pesticides Private Limited 162 E / 11596 / 2016-SMC with CO/10653/2016 OIA-VAD-EXCUS-001-APP--041-2016-17 27-04-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I C.C.E. & S.T.-Vadodara-i Alikraft Engineers Pvt Limited 163 E / 11597 / 2016-SMC OIA-VAD-EXCUS-001-APP-0066-067-16-17 02-05-2016 Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-I C.C.E. & S.T.-Vadodara-i Bodal Chemicals Ptd Unit-vii 164 E / 11598 / 2016-SMC OIA-VAD-EXCUS001-APP-049-050-16-17 28-04-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I C.C.E. & S.T.-Vadodara-i Inox India Limited 165 E / 11599 / 2016-SMC OIA-VAD-EXCUS-001-APP-045-2016-17 28-04-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-I C.C.E. & S.T.-Vadodara-i Zydex Industries 166 E / 11626 / 2016-SMC OIA-VAD-EXCUS-002-APP-034-2016-17 25-04-2016 Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-II C.C.E. & S.T.-Vadodara-ii Jamanadas Industries 167 E / 11638 / 2016-SMC with CO/10677/2016 OIA-VAD-EXCUS-003-APP-065-2016-17 02-05-2016 Commissioner of Central Excise, CUSTOMS (Adjudication)-ANAND C.C.E. & C.-Anand Gspc Gas Co Ltd 168 E / 11639 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E. & S.T.-Surat-i Gujarat Polyfilms Pvt Limited 169 E / 11643 / 2016-SMC with CO/10642/2016 OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E. & S.T.-Surat-ii Hindustan Chemicals Company 170 E / 11644 / 2016-SMC with CO/10643/2016 OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E. & S.T.-Vadodara-ii Hindustan Chemicals Company 171 E / 11670 / 2016-SMC with CO/10691/2016 OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E. & S.T.-Vadodara-i Abc Bearing Limited 172 E / 11768 / 2016-SMC with CO/10735/2016 OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E-Bharuch Maldeep Catalysts Limited 173 E / 11769 / 2016-SMC with CO/10745/2016 OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E-Bharuch Shree Ganesh Khand Udyog Sahakari Mandli Limited 174 E / 11801 / 2016-SMC with CO/10736/2016 OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E-Bharuch Unique Chemicals 175 E / 11640 / 2016-SMC with CO/10692/2016 OIA-VAD-EXCUS-003-APP-047-2016-17 28-04-2016 Commissioner of Central Excise, CUSTOMS (Adjudication)-ANAND C.C.E. & C.-Anand Prayas Engineering Limited 176 E / 11641 / 2016-SMC with CO/10659/2016 OIA-VAD-EXCUS-003-APP-036-2016-17 25-04-2016 Commissioner of Central Excise, CUSTOMS (Adjudication)-ANAND C.C.E. & C.-Anand Power Build Limited 177 E / 11642 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E. & S.T.-Surat-ii Devchand Engineers Private Limited 178 E / 11649 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E. & S.T.-Vadodara-ii Vishwa Glass And Ceramics Pvt Limited 179 E / 11650 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E. & S.T.-Vadodara-ii Meghmani Finchem Ltd 180 E / 11652 / 2016-SMC OIA-VAD-EXCUS-002-APP-052-2016-17 28-04-2016 Commissioner of Central Excise and Service Tax-VADODARA-II C.C.E. & S.T.-Vadodara-ii Tide Industries 181 E / 11653 / 2016-SMC with CO/10676/2016 OIA-VAD-EXCUS-003-APP-057-2015-16 29-04-2016 Commissioner of Central Excise and Service Tax-ANAND C.C.E. & C.-Anand Orientglazes Limited 182 E / 11673 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-140-150-2016-17 30-06-2016 Commissioner of Central Excise, Customs and Service Tax-Bharuch C.C.E-Bharuch Blue Star Limited 183 E / 11684 / 2016-SMC with CO/10721/2016 OIA-VAD-EXCUS-001-APP-149-2016-17 07-06-2016 Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-I C.C.E. & S.T.-Vadodara-i Henkel Chembond Surface Technologies Limited 184 E / 11770 / 2016-SMC with CO/10710/2016 OIA-CCESA-VAD-APP-II-MM-140-150-2016-17 30-06-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E-Bharuch K L J Organic Limited 185 E / 11772 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-140-150-2016-17 30-06-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E-Bharuch Rajashree Polyfil 186 E / 11790 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-140-145-2016-17 30-06-2016 Commissioner of Central Excise, Customs and Service Tax-Bharuch C.C.E-Bharuch Meghmani Finchem Limited 187 E / 11791 / 2016-SMC with CO/10719/2016 OIA-CCESA-VAD-APP-IIMM-140-150-2016-17 30-06-2016 Commissioner of Central Excise, Customs and Service Tax-Bharuch C.C.E-Bharuch Isgec Hitachi Zosen Limited 188 E / 11802 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E-Bharuch Coromandel International Limited 189 E / 11803 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E-Bharuch Urvashi Pulp & Paper Mills Pvt Limited 190 E / 11804 / 2016-SMC OIA-CCESA-VAD-APP-II-MM-54-96-2016-17 31-05-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E-Bharuch Atul Limited Aromatics Division 191 E / 11817 / 2016-SMC with CO/10770/2016 OIA-CCESA-VAD-APP-II-MM-113-139-2016-17 30-06-2016 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II C.C.E. & S.T.-Surat-i Colourtex Industries Ltd Unit 2 192 E/13585/2013-SMC OIA VDR-EXCUS -002- APP 330-2013-14 26.8.2013 Commissioner of Central Excise, Customs and Service Tax-VADODARA-II Alembic Limited C.C.E. & ST, Vadodara II Appearance:
Present S/Shri Jigar Shah, P.V. Sheth, Dhaval K. Shah, S.J. Vyas, S. V. Vyas , Amit Laddha, Rahul Gajera, V.B. Joshi , J. Surti, H. Shakir, P. Misra, V. Kansara, Advocates; N.J. Gheewala, Y.B. Desai, N.K. Tiwari, V. Kandhar, Consulants; Ms. Pooja Shah, Ms. K. Tahelani, Chartered Accountants; and Rakesh H.Shah, Sr. Manager.
Present Dr. J. Nagori, A.R. for the Respondent - Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision: 31.7.2017 Final Order No.A/11515 11706/2017 Per Dr. D.M. Misra:
Heard the Advocates/Consultants appearing for the respective Appellants and the ld. A.R. for the Revenue. All these Appeals, since involve a common issue, are taken up together for disposal. The principal issue involved in the present Appeals relates to the eligibility of CENVAT credit on the service tax paid on sales commission. Both sides fairly agree that the issue has been decided by the Honble Gujarat High Court in the case of C.C.E. vs. Cadila Healthcare Ltd. 2013 (30) STR 348 (Guj.) observing that sales commission paid to agents could not fall under the scope of sales promotion mentioned under the inclusive part of the definition of input service prescribed under Rule 2(l) of Cenvat Credit Rules, 2004. The said issue reached again before the Honble Gujarat High Court in a subsequent case, namely, Astik Dyestuff Pvt. Ltd. vs. C.C.E. & Cus. 2014 (34) STR 814 (Guj.). Their Lordships following, the earlier judgment in Cadila Healthcares case(supra) and considering the Circular issued by the Board dated 29.4.2011 and also the contra opinion expressed by the Honble Punjab & Haryana High Court, categorically held that the judgment of the jurisdictional High Court should prevail over the Circular and judgment of other High Court. Also, their Lordship rejected the request of the Advocate for referring the issue to the Larger Bench of the High Court. Subsequently, an explanation was inserted to the definition of input service by issuance of Notification No.2/2016 CE(NT) dated 03.02.2016. which had been interpreted by a Division Bench of this Tribunal in Essar Steel India Ltd. vs. C.C.E. & S.T., Surat I 2016 (335) ELT 660 (Tri-Ahmd.) holding that the same is clarificatory in nature and hence, retrospective in application. In other words, even for the period prior to 03.02.2016, the service tax paid on sales commission has been held to be admissible to CENVAT credit. Aggrieved by the said judgment of the Division Bench as contrary to the consistent view of the Honble High Court for the period prior to 03.2.2016, Revenue filed a Civil Appeal before the Honble High Court of Gujarat and it is informed by the ld. Advocates that the said appeal is on board of the High Court for last few months. Considering the number of appeals on the same issue and categorical observation of the Honble High Court Gujarat High Court in Astik Dyestuff Pvt. Ltd.s case (supra) that the judgment is binding on all situated within the territorial jurisdiction of High Court, in my opinion, it would be inappropriate, to decide the issue following the Division Bench judgment 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 others vs. C.C. , Jamnagar 2017 (6) TMI 659 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 judgment, the present appeals are also disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Honble High Court in the pending Appeal against the Division Bench judgment of this Tribunal in Essar Steel India Ltd.s case (supra) filed by the Revenue. Needless to mention, no recovery nor any refund would be processed during the period. Appeals disposed of as above. Cross-Objections also stand disposed of.
(Dr.D.M. Misra) Member (Judicial) on the eligibility to CENVAT credit of service tax paid on commission agents service differing with the ratio laid down by the Honble Punjab & Haryana High Court observed as follows:
5.2?Commission paid to the foreign agents : The assessee availed of CENVAT credit of Rs. 39,45,791/- towards commission paid to foreign agents. According to the assessee, out of the total amount paid as service tax, they had availed of CENVAT credit only on that part which was attributable to dutiable products manufactured in their plant only and that no CENVAT credit has been availed on exempted goods. It was contended that service tax paid on commission paid to commission agents for sale of final products is available as credit according to the inclusive part of the definition of input service, which includes services in relation to sales promotion. Reference was made to the definition of business auxiliary service as defined under Section 65(19) of the Finance Act, 1994 which lays down that business auxiliary service means any service in relation to (i) promotion or marketing or sale of goods produced or provided by or belonging to the client or (ii) promotion or marketing of service provided on behalf of the client and includes services as a commission agent.
(i)?The Adjudicating Authority held that on a perusal of the definition of commission agent as defined under clause (a) to the Explanation under Section 65(19) of the Act, a commission agent is a person who acts on behalf of another person and causes sale or purchase of goods. In other words, he is directly responsible for selling or purchasing on behalf of another person and that such activity cannot be considered as sales promotion. According to the Adjudicating Authority there is a clear distinction between sales promotion and sale. A commission agent is directly concerned with sales rather than sales promotion. He, accordingly, held that service provided by commission agent does not fall within the purview of the main or inclusive part of the definition of input service as laid down in Rule 2(l) of the Rules and, therefore, the assessee was not eligible for CENVAT credit in respect of the service tax paid on commission paid to foreign agents.
(ii)?The Tribunal has held that foreign commission agent service is in the nature of sales promotion and without any elaborate discussion in respect thereof has held that CENVAT credit was admissible on service tax paid in respect of such service. The Tribunal while reversing the findings recorded by the Adjudicating Authority has not given any reasons in support thereof and has merely placed reliance upon its findings in relation to the services rendered by the Clearing and Forwarding agents.
(iii)?The learned counsel for the appellant placed reliance upon the findings recorded by the Adjudicating Authority to submit that the commission paid to foreign agent is being availed in the category of Business Auxiliary Service. However, this service is not used for manufacture of final product and is not used for clearance of final product from the place of removal. The commission agent is directly concerned with the sales and not with production, therefore, it is also not related to any activity specified in the inclusive part of the definition of input service. Besides, the activities carried out by the commission agent do not fall within the ambit of sales promotion and, therefore, also the commission paid to the foreign agents would not fall within the ambit of the expression input service as envisaged under Rule 2(l) of the Rules.
(iv)?On the other hand, the learned counsel for the assessee supported the impugned order of the Tribunal by submitting that the assessee avails of services of commission agents for sale of its final products. The commission agents find buyers for the assessees goods and thereby promote the sales of the assessees goods. The includes portion of the definition specifically mentions services used in relation to sales promotion. The service of commission agents is, therefore, covered by the definition of input service. Moreover, such service is received in relation to the assessees business only and not for any other purpose. The same is, therefore, a service in relation to the activity relating to business which is also covered by the includes portion of the definition. It was argued that the show cause notice had proposed to deny CENVAT credit merely on the ground that the said service is a post-manufacturing activity and is not used directly or indirectly in the manufacture of final products, completely ignoring the includes portion of the definition. It was also submitted that the service tax paid to a commission agent for sale of final product would fall within the ambit of sales promotion which is a business auxiliary service and would, therefore, also fall within the purview of input service.
(v)?In the backdrop of aforesaid facts and contentions, reference may be made to the definition of business auxiliary service as defined under Section 65(19) of the Finance Act, 1994, which to the extent the same is relevant for the present purpose reads thus :
Business Auxiliary Service means any service in relation to,
(i)?promotion or marketing or sale of goods produced or provided by or belonging to the client; or promotion or marketing of service provided on behalf of the client; or and includes services as a commission agent but does not include any information technology service and any activity that amounts to manufacture within the meaning of clause (f) of Section 2 of Central Excise Act, 1944 Explanation.- For the removal of doubts, it is hereby declared that for the purposes of this clause,
(a)?Commission Agent means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person
(i)?deals with goods or services or documents of title to such goods or services; or
(ii)?collects payment of sale price of such goods or services; or
(iii)?guarantees for collection or payment for such goods; or
(iv)?undertakes any activities relating to such sale or purchase of such goods or services;
(vi)?As noted hereinabove, according to the assessee the services of a commission agent would fall within the ambit of sales promotion as envisaged in clause (i) of Section 65(19) of the Finance Act, 1994, whereas according to the appellant a commission agent is a person who is directly concerned with the sale or purchase of goods and is not connected with the sales promotion thereof. Under the circumstances, the question that arises for consideration is as to whether services rendered by a commission agent can be said fall within the ambit of expression sales promotion. It would, therefore, be necessary to understand the meaning of the expression sales promotion.
(vii)?The expression sales promotion has been defined in the Oxford Dictionary of Business to mean an activity designed to boost the sales of a product or service. It may include an advertising campaign, increased PR activity, a free-sample campaign, offering free gifts or trading stamps, arranging demonstrations or exhibitions, setting up competitions with attractive prizes, temporary price reductions, door-to-door calling, telephone selling, personal letters etc. In the Oxford Dictionary of Business English, sales promotion has been defined as a group of activities that are intended to improve sales, sometimes including advertising, organizing competitions, providing free gifts and samples. These promotions may form part of a wider sales campaign. Sales promotion has also been defined as stimulation of sales achieved through contests, demonstrations, discounts, exhibitions or tradeshows, games, giveaways, point-of-sale displays and merchandising, special offers, and similar activities. The Advanced Law Lexicon by P. Ramanatha Aiyar, third edition, describes the term sales promotion as use of incentives to get people to buy a product or a sales drive. In the case of Commissioner of Income-tax v. Mohd. Ishaque Gulam, 232 ITR 869, a Division Bench of the Madhya Pradesh High Court drew a distinction between the expenditure made for sales promotion and commission paid to agents. It was held that commission paid to the agents cannot be termed as expenditure on sales promotion.
(viii)?From the definition of sales promotion, it is apparent that in case of sales promotion a large population of consumers is targeted. Such activities relate to promotion of sales in general to the consumers at large and are more in the nature of the activities referred to in the preceding paragraph. Commission agent has been defined under the explanation to business auxiliary service and insofar as the same is relevant for the present purpose means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration. Thus, the commission agent merely acts as an agent of the principal for sale of goods and such sales are directly made by the commission agent to the consumer. In the present case, it is the case of the assessee that service tax had been paid on commission paid to the commission agent for sale of final product. However, there is nothing to indicate that such commission agents were actually involved in any sales promotion activities as envisaged under the said expression. The term input service as defined in the rules means any service used by a provider of taxable service for providing an output service or used by the manufacturer whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal and includes services used in relation to various activities of the description provided therein including advertisement or sales promotion. Thus, the portion of the definition of input service insofar as the same is relevant for the present purpose refers to any service used by the manufacturer directly or indirectly in relation to the manufacture of final products and clearance of final products from the place of removal. Obviously, commission paid to the various agents would not be covered in this expression since it cannot be stated to be a service used directly or indirectly in or in relation to the manufacture of final products or clearance of final products from the place of removal. The includes portion of the definition refers to advertisement or sales promotion. It was in this background that this court has examined whether the services of foreign agent availed by the assessee can be stated to services used as sales promotion. In the absence of any material on record, as noted above to indicate that such commission agents were involved in the activity of sales promotion as explained in the earlier portion of the judgement, in the opinion of this court, the claim of the assessee was rightly rejected by the Tribunal. Under the circumstances, the adjudicating authority was justified in holding that the commission agent is directly concerned with the sales rather than sales promotion and as such the services provided by such commission agent would not fall within the purview of the main or inclusive part of the definition of input service as laid down in Rule 2(l) of the Rules.
(ix)?As regards the contention that in any event the service rendered by a commission agent is a service received in relation to the assessees activity relating to business, it may be noted that the includes part of the definition of input service includes activities relating to the business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security. The words activities relating to business are followed by the words such as. Therefore, the words such as must be given some meaning. In Royal Hatcheries (P) Ltd. v. State of A.P., 1994 Supp (1) SCC 429, the Supreme Court held that the words such as indicate that what are mentioned thereafter are only illustrative and not exhaustive. Thus, the activities that follow the words such as are illustrative of the activities relating to business which are included in the definition of input service and are not exhaustive. Therefore, activities relating to business could also be other than the activities mentioned in the sub-rule. However, that does not mean that every activity related to the business of the assessee would fall within the inclusive part of the definition. For an activity related to the business, it has to be an activity which is analogous to the activities mentioned after the words such as. What follows the words such as is accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security. Thus, what is required to be examined is as to whether the service rendered by commission agents can be said to be an activity which is analogous to any of the said activities. The activity of commission agent, therefore, should bear some similarity to the illustrative activities. In the opinion of this court, none of the illustrative activities, viz., accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security is in any manner similar to the services rendered by commission agents nor are the same in any manner related to such services. Under the circumstances, though the business activities mentioned in the definition are not exhaustive, the service rendered by the commission agents not being analogous to the activities mentioned in the definition, would not fall within the ambit of the expression activities relating to business. Consequently, CENVAT credit would not be admissible in respect of the commission paid to foreign agents.
(x)?For the reasons stated hereinabove, this court is unable to concur with the contrary view taken by the Punjab and Haryana High Court in Commissioner of Central Excise, Ludhiana v. Ambika Overseas [2012 (25) S.T.R. 348 (P & H)]. Insofar as this issue is concerned, the question is answered in favour of the revenue and against the assessee.
The same issue reached again before the Honble High Court in the case of Astik Dyestuff Pvt. Ltd. vs. C.C.E. & Cus. 2014 (34) STR 814 (Guj.) rejecting the request of the appellant to refer the matter to the Larger Bench of the Honble High Court, wherein it was observed as:
4.?Heard Shri S. Suriyanarayan, learned advocate for the appellant. At the outset, it is required to be noted that issue involved in the present appeal i.e. whether the appellant would be entitled to Cenvat credit on Sales Commission Services obtained by them is now not res integra in view of the decision of this Court in the case of Cadila Healthcare Limited (supra). At this stage, it is required to be noted that while passing the OIO the department relied upon and followed the decision of the jurisdictional High Court in the case of Cadila Health Care Limited (supra). The appellant has heavily relied upon the C.B.E. & C. circular dated 29-4-2011 and according to the appellant, as per the C.B.E. & C. circular dated 29-4-2011, the appellant shall be entitled to Cenvat credit on Sales Commission Services obtained by them. As contended/submitted on behalf of the appellant, C.B.E. & C. circular dated 29-4-2011 is binding to the department and therefore, while passing OIO the adjudicating authority ought not have taken a contrary view/decision then the C.B.E. & C. circular. On interpretation of the relevant provision of law in the case of Cadila Healthcare Limited (supra) jurisdictional High Court has held that on Sales Commission Services obtained by them, Cenvat credit is not permissible. It appears that while issuing the circular dated 29-4-2011, C.B.E. & C. has not considered the decision of this Court in the case of Cadila Health Care Limited (supra). In any case, the decision of the jurisdictional High Court is binding to the department rather than the circular issued by the C.B.E. & C. If there is any conflict between the jurisdictional High Court and the C.B.E. & C. circular, the decision of the jurisdictional High Court is binding to the department rather than C.B.E. & C. circular. Under the circumstances, the contention on behalf of the appellant that the department has erred in taking contrary decision then the C.B.E. & C. circular, cannot be accepted. As such the adjudicating authority rightly relied upon and followed the binding decision of this Court in the case of Cadila Healthcare Limited (supra).
5.?Now, so far as request made by Shri S. Suriyanarayan, learned advocate for the appellant that in view of the contrary decision of the Punjab and Haryana High Court in the case of Ambika Overseas (supra) matter may be referred to the Larger Bench as there would be discrimination amongst the similar unit is concerned, the said cannot be accepted. At the outset, it is required to be noted that decision of the jurisdictional High Court - this Court in the case of Cadila Health Care Limited (supra) is challenged before the Honble Supreme Court and the Honble Supreme Court is seized with the matter. It is reported that judgment and order passed by this Court in the case of Cadila Health Care Limited (supra), has not been stayed. The decision of the jurisdictional High Court is binding to the department rather than decision of the other High Court. When there are two contrary decisions, one of jurisdictional High Court and another of the other High Court, then the decision of the jurisdictional High Court is binding to the department and not the decision of another High Court. Under the circumstances, while passing OIO and while passing the impugned judgment and order, the learned CESTAT has rightly relied upon the binding decision of the jurisdictional High Court in the case of Cadila Healthcare Limited (supra).
6.?Now, so far as request made by Shri S. Suriyanarayan, learned advocate for the appellant to refer the matter to the Larger Bench in view of the two contrary decisions - one of this Court in the case of Cadila Healthcare Limited (supra) and another of Punjab and Haryana High Court in the case of Ambica Overseas (supra) is concerned, the same also cannot be accepted. As stated above, appeal against the decision of this Court in the case of Cadila Healthcare Limited (supra) is pending before the Honble Supreme Court and the Honble Supreme is seized with the matter. Under the circumstances, it will not be proper on our part to refer the matter to the Larger Bench. Even otherwise, we see no reason to take a contrary view then the decision of this Court in the case of Cadila Healthcare Limited (supra). Merely because, there might be a contrary decision of another High Court, is no ground to refer the matter to the Larger Bench against the decision of this Court, to which, as such we are in agreement. Under the circumstances, the request made by Shri S. Suriyanarayan, learned advocate for the appellant to refer the matter to the Larger Bench is hereby rejected.
The Appeal taken against the other judgment of the Honble High Court before the Honble Supreme Court is pending disposal. This Tribunal taking into consideration the subsequent explanation inserted to the definition of input service by virtue of Notification No.2/2016-Central Excise(NT) dated 3.2.2016 in the case of Essar Steel India Ltd. vs. C.C.E. & S.T, Surat I 2016 (335) ELT 660 (Tri-Ahmd.) observed that the said explanation is retrospective in nature resulting into allowing CENVAT credit on sales commission on the service tax paid on sales commission agents retrospectively. Aggrieved by the said order, the Revenue is in appeal. On the previous date of hearing on 24.3.2017 on the same issue, the matters were transferred to Call Book observing that the Appeals against Essar Steel India Ltd. is listed on 29.3.2017. Since the issue is before the Honble High Court of Gujarat, therefore, at this stage, it would be improper and inappropriate to proceed with the matter, therefore, keeping in view the line of approach adopted by this Tribunal in Ashapura Volclay Ltd. and Others vs. vs. C.C. , Jamnagar (Prev.) and others 2017 (6) TMI 659. All these matters would be addressed after verdict of the Honble Gujarat High Court where the matters are listed for hearing. Both sides are at liberty to approach this Tribunal after verdict of the Honble Gujarat High Court. All the appeals along with connected Cross-Objections/Miscellaneous Applications are disposed of as above.
(Dr. D.M. Misra) Member (Judicial) scd/ on the eligibility to CENVAT credit of service tax paid on commission agents service differing with the ratio laid down by the Honble Punjab & Haryana High Court observed as follows:
5.2?Commission paid to the foreign agents : The assessee availed of CENVAT credit of Rs. 39,45,791/- towards commission paid to foreign agents. According to the assessee, out of the total amount paid as service tax, they had availed of CENVAT credit only on that part which was attributable to dutiable products manufactured in their plant only and that no CENVAT credit has been availed on exempted goods. It was contended that service tax paid on commission paid to commission agents for sale of final products is available as credit according to the inclusive part of the definition of input service, which includes services in relation to sales promotion. Reference was made to the definition of business auxiliary service as defined under Section 65(19) of the Finance Act, 1994 which lays down that business auxiliary service means any service in relation to (i) promotion or marketing or sale of goods produced or provided by or belonging to the client or (ii) promotion or marketing of service provided on behalf of the client and includes services as a commission agent.
(i)?The Adjudicating Authority held that on a perusal of the definition of commission agent as defined under clause (a) to the Explanation under Section 65(19) of the Act, a commission agent is a person who acts on behalf of another person and causes sale or purchase of goods. In other words, he is directly responsible for selling or purchasing on behalf of another person and that such activity cannot be considered as sales promotion. According to the Adjudicating Authority there is a clear distinction between sales promotion and sale. A commission agent is directly concerned with sales rather than sales promotion. He, accordingly, held that service provided by commission agent does not fall within the purview of the main or inclusive part of the definition of input service as laid down in Rule 2(l) of the Rules and, therefore, the assessee was not eligible for CENVAT credit in respect of the service tax paid on commission paid to foreign agents.
(ii)?The Tribunal has held that foreign commission agent service is in the nature of sales promotion and without any elaborate discussion in respect thereof has held that CENVAT credit was admissible on service tax paid in respect of such service. The Tribunal while reversing the findings recorded by the Adjudicating Authority has not given any reasons in support thereof and has merely placed reliance upon its findings in relation to the services rendered by the Clearing and Forwarding agents.
(iii)?The learned counsel for the appellant placed reliance upon the findings recorded by the Adjudicating Authority to submit that the commission paid to foreign agent is being availed in the category of Business Auxiliary Service. However, this service is not used for manufacture of final product and is not used for clearance of final product from the place of removal. The commission agent is directly concerned with the sales and not with production, therefore, it is also not related to any activity specified in the inclusive part of the definition of input service. Besides, the activities carried out by the commission agent do not fall within the ambit of sales promotion and, therefore, also the commission paid to the foreign agents would not fall within the ambit of the expression input service as envisaged under Rule 2(l) of the Rules.
(iv)?On the other hand, the learned counsel for the assessee supported the impugned order of the Tribunal by submitting that the assessee avails of services of commission agents for sale of its final products. The commission agents find buyers for the assessees goods and thereby promote the sales of the assessees goods. The includes portion of the definition specifically mentions services used in relation to sales promotion. The service of commission agents is, therefore, covered by the definition of input service. Moreover, such service is received in relation to the assessees business only and not for any other purpose. The same is, therefore, a service in relation to the activity relating to business which is also covered by the includes portion of the definition. It was argued that the show cause notice had proposed to deny CENVAT credit merely on the ground that the said service is a post-manufacturing activity and is not used directly or indirectly in the manufacture of final products, completely ignoring the includes portion of the definition. It was also submitted that the service tax paid to a commission agent for sale of final product would fall within the ambit of sales promotion which is a business auxiliary service and would, therefore, also fall within the purview of input service.
(v)?In the backdrop of aforesaid facts and contentions, reference may be made to the definition of business auxiliary service as defined under Section 65(19) of the Finance Act, 1994, which to the extent the same is relevant for the present purpose reads thus :
Business Auxiliary Service means any service in relation to,
(i)?promotion or marketing or sale of goods produced or provided by or belonging to the client; or promotion or marketing of service provided on behalf of the client; or and includes services as a commission agent but does not include any information technology service and any activity that amounts to manufacture within the meaning of clause (f) of Section 2 of Central Excise Act, 1944 Explanation.- For the removal of doubts, it is hereby declared that for the purposes of this clause,
(a)?Commission Agent means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person
(i)?deals with goods or services or documents of title to such goods or services; or
(ii)?collects payment of sale price of such goods or services; or
(iii)?guarantees for collection or payment for such goods; or
(iv)?undertakes any activities relating to such sale or purchase of such goods or services;
(vi)?As noted hereinabove, according to the assessee the services of a commission agent would fall within the ambit of sales promotion as envisaged in clause (i) of Section 65(19) of the Finance Act, 1994, whereas according to the appellant a commission agent is a person who is directly concerned with the sale or purchase of goods and is not connected with the sales promotion thereof. Under the circumstances, the question that arises for consideration is as to whether services rendered by a commission agent can be said fall within the ambit of expression sales promotion. It would, therefore, be necessary to understand the meaning of the expression sales promotion.
(vii)?The expression sales promotion has been defined in the Oxford Dictionary of Business to mean an activity designed to boost the sales of a product or service. It may include an advertising campaign, increased PR activity, a free-sample campaign, offering free gifts or trading stamps, arranging demonstrations or exhibitions, setting up competitions with attractive prizes, temporary price reductions, door-to-door calling, telephone selling, personal letters etc. In the Oxford Dictionary of Business English, sales promotion has been defined as a group of activities that are intended to improve sales, sometimes including advertising, organizing competitions, providing free gifts and samples. These promotions may form part of a wider sales campaign. Sales promotion has also been defined as stimulation of sales achieved through contests, demonstrations, discounts, exhibitions or tradeshows, games, giveaways, point-of-sale displays and merchandising, special offers, and similar activities. The Advanced Law Lexicon by P. Ramanatha Aiyar, third edition, describes the term sales promotion as use of incentives to get people to buy a product or a sales drive. In the case of Commissioner of Income-tax v. Mohd. Ishaque Gulam, 232 ITR 869, a Division Bench of the Madhya Pradesh High Court drew a distinction between the expenditure made for sales promotion and commission paid to agents. It was held that commission paid to the agents cannot be termed as expenditure on sales promotion.
(viii)?From the definition of sales promotion, it is apparent that in case of sales promotion a large population of consumers is targeted. Such activities relate to promotion of sales in general to the consumers at large and are more in the nature of the activities referred to in the preceding paragraph. Commission agent has been defined under the explanation to business auxiliary service and insofar as the same is relevant for the present purpose means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration. Thus, the commission agent merely acts as an agent of the principal for sale of goods and such sales are directly made by the commission agent to the consumer. In the present case, it is the case of the assessee that service tax had been paid on commission paid to the commission agent for sale of final product. However, there is nothing to indicate that such commission agents were actually involved in any sales promotion activities as envisaged under the said expression. The term input service as defined in the rules means any service used by a provider of taxable service for providing an output service or used by the manufacturer whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal and includes services used in relation to various activities of the description provided therein including advertisement or sales promotion. Thus, the portion of the definition of input service insofar as the same is relevant for the present purpose refers to any service used by the manufacturer directly or indirectly in relation to the manufacture of final products and clearance of final products from the place of removal. Obviously, commission paid to the various agents would not be covered in this expression since it cannot be stated to be a service used directly or indirectly in or in relation to the manufacture of final products or clearance of final products from the place of removal. The includes portion of the definition refers to advertisement or sales promotion. It was in this background that this court has examined whether the services of foreign agent availed by the assessee can be stated to services used as sales promotion. In the absence of any material on record, as noted above to indicate that such commission agents were involved in the activity of sales promotion as explained in the earlier portion of the judgement, in the opinion of this court, the claim of the assessee was rightly rejected by the Tribunal. Under the circumstances, the adjudicating authority was justified in holding that the commission agent is directly concerned with the sales rather than sales promotion and as such the services provided by such commission agent would not fall within the purview of the main or inclusive part of the definition of input service as laid down in Rule 2(l) of the Rules.
(ix)?As regards the contention that in any event the service rendered by a commission agent is a service received in relation to the assessees activity relating to business, it may be noted that the includes part of the definition of input service includes activities relating to the business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security. The words activities relating to business are followed by the words such as. Therefore, the words such as must be given some meaning. In Royal Hatcheries (P) Ltd. v. State of A.P., 1994 Supp (1) SCC 429, the Supreme Court held that the words such as indicate that what are mentioned thereafter are only illustrative and not exhaustive. Thus, the activities that follow the words such as are illustrative of the activities relating to business which are included in the definition of input service and are not exhaustive. Therefore, activities relating to business could also be other than the activities mentioned in the sub-rule. However, that does not mean that every activity related to the business of the assessee would fall within the inclusive part of the definition. For an activity related to the business, it has to be an activity which is analogous to the activities mentioned after the words such as. What follows the words such as is accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security. Thus, what is required to be examined is as to whether the service rendered by commission agents can be said to be an activity which is analogous to any of the said activities. The activity of commission agent, therefore, should bear some similarity to the illustrative activities. In the opinion of this court, none of the illustrative activities, viz., accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security is in any manner similar to the services rendered by commission agents nor are the same in any manner related to such services. Under the circumstances, though the business activities mentioned in the definition are not exhaustive, the service rendered by the commission agents not being analogous to the activities mentioned in the definition, would not fall within the ambit of the expression activities relating to business. Consequently, CENVAT credit would not be admissible in respect of the commission paid to foreign agents.
(x)?For the reasons stated hereinabove, this court is unable to concur with the contrary view taken by the Punjab and Haryana High Court in Commissioner of Central Excise, Ludhiana v. Ambika Overseas [2012 (25) S.T.R. 348 (P & H)]. Insofar as this issue is concerned, the question is answered in favour of the revenue and against the assessee.
The same issue reached again before the Honble High Court in the case of Astik Dyestuff Pvt. Ltd. vs. C.C.E. & Cus. 2014 (34) STR 814 (Guj.) rejecting the request of the appellant to refer the matter to the Larger Bench of the Honble High Court, wherein it was observed as:
4.?Heard Shri S. Suriyanarayan, learned advocate for the appellant. At the outset, it is required to be noted that issue involved in the present appeal i.e. whether the appellant would be entitled to Cenvat credit on Sales Commission Services obtained by them is now not res integra in view of the decision of this Court in the case of Cadila Healthcare Limited (supra). At this stage, it is required to be noted that while passing the OIO the department relied upon and followed the decision of the jurisdictional High Court in the case of Cadila Health Care Limited (supra). The appellant has heavily relied upon the C.B.E. & C. circular dated 29-4-2011 and according to the appellant, as per the C.B.E. & C. circular dated 29-4-2011, the appellant shall be entitled to Cenvat credit on Sales Commission Services obtained by them. As contended/submitted on behalf of the appellant, C.B.E. & C. circular dated 29-4-2011 is binding to the department and therefore, while passing OIO the adjudicating authority ought not have taken a contrary view/decision then the C.B.E. & C. circular. On interpretation of the relevant provision of law in the case of Cadila Healthcare Limited (supra) jurisdictional High Court has held that on Sales Commission Services e/11469,10050,10095,10142,10159,10171,10183,10197,10204,10209,10286,10299,10301,10346,10347,10359,10389,10417,10418,10460,10503,10568,10641,10701,10708,10743,10747,10819,10843,10921,10966,10985,11042,11049,11055,11163,11164,11166,11294,11348,11351,11484,11488,11526,11542,11594,11595,11596,11597,11598,11599,11626,11638,11639,11643,11644,11670,11768,11769,11801,11640,11641,11642,11649,11650,11652,11653,11673,11684,11770,11772,11790,11791,11802,11803,11804,11817/2016 e/10078,10091,10092,10093,10094,10140,10169,10179,10202,10235,10301,10343,10412,10413,10453,10519,10594,10601,10648,10763,10780,10781,10782,10803,10809,10810,10961,10991,10999,11000,11001,11006,11011,11018,11101,11114,11130,11316,11342,11385,11426,11499,11606,11614,11652,11753,11831,11854,11858/2015 e/10635,10676,11037,11038,11309,11312,11313,11399,11709,11798,11801,11817,11818,11819,11830,11862,12324,12372,12403,12457,12478,12489,12665,12806,12807,12833,12894,12926,13110,13138,13270,13283,13291,13301,13324,13335,13370,13371,13390,13401,13426,13486,13487,13488,13508,13509,13521,13534,13540,13544,13585,13607,13608,13654,13768,13769,13770,13780,13781,13782,13783,13910,13944,13969,13970/2014 e/13585/2013 1