2015 (10) TMI 1574

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..... he Commission to the Agents. The dispute relates to eligibility to CENVAT credit on the service tax paid on Commission. The findings of the Commissioner (Appeals) that the appellants are selling the goods to their dealers are totally inconsistent witht the allegation in the show cause notice. Hence, such order can not be sustained in the eye of law. - impugned order is set-aside. The matter is .....

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..... 8377; 20,88,390/- alongwith interest and penalty. It has been alleged that the appellant had wrongly taken CENVAT credit of service tax on the Commission paid to the agents for sale of finished goods (Sales Commission) during the period November 2005 to November 2008. It has been further alleged that the Sales Commission paid to the agent for sale of finished goods do not fall under the preview .....

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..... e dealers further sale the goods to their buyers, receive payment and the appellant give different types of discounts in the form of Commission to the dealers. It is further observed that the dealers are not working as Commission Agents and the amount paid to them are neither included in the assessable value of the goods nor form the cost of production of goods. Learned Advocate also contested th .....

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