2016 (11) TMI 43

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..... avail the cenvat credit of such commission paid to foreign commission agent. The appellant is eligible to utilize the cenvat credit for discharge of such service tax liability - following the same, the impugned order is unsustainable. Reliance placed on the decision of case ITC Ltd. vs. CCE, Guntur [2011 (3) TMI 186 - CESTAT, BANGALORE] by departmental representative - the facts are totally di .....

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..... record that the appellant had paid commission to the agent situated abroad for sale of the final products. On such amounts paid, they were liable to discharge service tax liability under reverse charge mechanism which they did so and took the credit. The Revenue is disputing this credit availed by the appellant. 4. The learned Chartered Accountant brings to my notice the decision of this Be .....

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..... dated 2.1.2015 clearly indicates that the appellant is eligible to avail the cenvat credit of such commission paid to foreign commission agent. The appellant is eligible to utilize the cenvat credit for discharge of such service tax liability. Respectfully following the same, I hold that the impugned order is unsustainable. 7. As regards the case law cited by the learned departmental represe .....

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