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2017 (10) TMI 1651 - CESTAT NEW DELHICENVAT Credit - input service or not - For promoting the sales the appellant has paid the sales commission to its agent - HELD THAT:- It appears that the issue has came up before the Tribunal as M/S ESSAR STEEL INDIA LTD. VERSUS COMMISSIONER OF C. EX. & SERVICE TAX, SURAT-I [2016 (4) TMI 232 - CESTAT AHMEDABAD] as well as in the case of M/S MANGALAM CEMENT LTD., M/S J.K. LAKSHMI CEMENT LTD, M/S K.E.I. INDUSTRIES LTD VERSUS CCE, UDAIPUR [2017 (12) TMI 426 - CESTAT NEW DELHI] wherein it was observed that With regard to availment of Cenvat credit on the commission paid for sale promotion activities, the CBEC vide Circular No. 943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. There are no reason to sustain the impugned order. Same is set aside - appeal allowed.
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