CENVAT credit - sales commission - there need not be manufacture ...
CENVAT Credit Allowed for Sales Commission as Part of Sales Promotion Linked to Manufacturing Activity.
January 19, 2017
Case Laws Central Excise AT
CENVAT credit - sales commission - there need not be manufacture unless there is sale of product. Hence, the commission paid on sales becomes part of sales promotion resulting in increased manufacturing activity - sale and manufacture are directly interrelated - credit allowed - AT
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