2017 (7) TMI 335

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..... 2004, therefore, the Ld. Commissioner (A) has rightly allowed cenvat credit on the services received from the call centres as sale promotion services. Scrap cleared without payment of duty - time limitation - Held that: - the generation of scrap in the factory of the respondent was well with the knowledge of the Revenue. In that circumstances, the extended period of limitation is not invokable .....

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..... und that these services has been availed by the appellant after sale, therefore, the said services do not qualify as input service as per Rule 2(l) of the Cenvat Credit Rules, 2004. It was also found that the appellant has cleared scrap during the impugned period without payment of duty therefore, duty of the scrap was demanded. The said order was challenged before the ld. Commissioner (A) who dro .....

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..... dered the submissions. 6. I find that the respondent has availed services of Call Centre Services with regard to the products sold by them for feedback from the market and to improve the quantity of the product. In that circumstances, the services provided by Call Centres are in nature of sale promotion, as the services of sale promotion is covered under Rule 2(l) of the Cenvat Credit Rules, .....

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