GUJARAT STATE FERTILIZERS AND CHEMICALS LTD. (FIBER UNIT) Vs. THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX

JUDGEMENT

(1.) The appeal is filed challenging the judgement of CESTAT raising the following questions for our consideration:

(2.) Whether the Hon'ble Tribunal was correct in holding that Credit of Service Tax paid on commission amount paid to dealers/stockist is inadmissible to the appellant by overlooking the statutory provision of Rule 2(l) of the Cenvat Credit Rules, 2004?

(3.) Whether the Tribunal was correct in discarding the agreement entered between the appellant and Distributors wherein it was specifically mentioned the nature of activities to be undertaken by the Stockiest/distributors and denied CENVAT credit on input services?