Page 124 - GSTL_11th June 2020_Vol 37_Part 2

210 GST LAW TIMES [ Vol. 37
and perused the records. I have also gone through the ruling by Hon’ble Gujarat
High Court in the case of Gujarat State Fertilizers & Chemicals Ltd. (supra). I note
that Hon’ble Gujarat High Court in the said case had examined the particular
agreement and it was clear that as per the said agreement the agents were ap-
pointed as stockiest. I note that in the present case the tour packages were ar-
ranged for dealers. I further note that this Tribunal in the case of M/s. Simbhaoli
Sugar Ltd. (supra) have held that if commission is paid to sales commission agent
for effecting sale of goods manufactured by the assessee then service tax paid on
such commission would be available as input service credit to the manufacturer.
I note that it was possible for the appellant to pay in cash expenses for tour. In-
stead they have provided them tour packages. Therefore, the said tour packages
can be considered as dealer’s commission. Therefore, Cenvat credit of service tax
paid on tour packages are admissible as Cenvat credit in the present case.
6. I, therefore, set aside the impugned order and allow the appeal.
(Pronounced in open Court on 9 December, 2019)
_______

2020 (37) G.S.T.L. 210 (Tri. - Bang.)
IN THE CESTAT, SOUTH ZONAL BENCH, BANGALORE
[COURT NO. I]
S/Shri S.S. Garg, Member (J) and P. Anjani Kumar, Member (T)
GATEWAY HOTELS
Versus
COMMISSIONER OF CUSTOMS, C. EX. & S.T., COCHIN

Final Order Nos. 20882-20883/2019, dated 23-10-2019 in Appeal
Nos. ST/20477-20478/2015-DB
Accommodation service and Restaurant service - Whether ‘exempted
service’ during the period from 1-4-2008 to 30-4-2011 - Service Tax not payable
during this period, such services having become taxable only from 1-5-2011
and not fall within the definition of exempted services in Rule 2(e) of Cenvat
Credit Rules, 2004 - Cenvat credit reversal not required under Rule 6(3) of
Cenvat Credit Rules, 2004. [para 6]
Accommodation service and Restaurant service - Whether ‘exempted
service’ during the subsequent period from 1-5-2011 to 30-6-2012 - Abatement
availed by appellant with respect to the two services as per Notification No.
1/2006-S.T., dated 1-3-2006 for this period - Availment of abatement not to be
considered as exempted service under Rule 2(e) of Cenvat Credit Rules, 2004 at
the relevant time for the purpose of reversal of Cenvat credit as per Rule 6 of
Cenvat Credit Rules, 2004. [para 6]
Accommodation service - Whether ‘exempted service’ during the peri-
od from 1-7-2012 to 31-3-2013 - Abatement availed with regard to accommoda-
tion service as per Sl. No. 6 of Notification No. 26/2012, dated 20-6-2012 cannot
be considered as exempted services - Restriction only with respect to the
availment of Cenvat credit on inputs and capital goods as per the notification
but not with respect to availment of Cenvat credit on input services. [para 6]
GST LAW TIMES  11th June 2020  124