2018 (4) TMI 814 - AT - Central Excise

CENVAT credit - input service - Sales Commission - Held that - the issue has been squarely dealt with by the Tribunal in the casse of Essar Steel India Ltd. vs. CCE & ST, Surat I 2016 (4) TMI 232 - CESTAT AHMEDABAD , holding that service tax paid on commission amount should be considered as input service for the purpose of availment of Cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal in favor of the appellant regarding the denial of Cenvat credit for service tax paid on sales commission. The Tribunal held that service tax on commission should be considered as an input service for Cenvat credit, following a previous decision. The impugned order was set aside.