CENVAT credit - whether the appellant is entitled to avail ...

Appellant Granted CENVAT Credit for Service Tax on Commission Paid to Sales Agent for Sugar and Molasses Sales.

April 16, 2018

Case Laws Service Tax AT

CENVAT credit - whether the appellant is entitled to avail CENVAT credit of Service Tax on commission paid to sales commission agent who causes sale of Sugar & Molasses, manufactured by the appellants? - there are contrary judgements on the issue. - Taking independent view, credit allowed - AT

View Source

← Previous Next →

CENVAT credit - whether the appellant is entitled to avail ...

Appellant Granted CENVAT Credit for Service Tax on Commission Paid to Sales Agent for Sugar and Molasses Sales.

April 16, 2018

Case Laws Service Tax AT

You may also like:

Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

The appellant had rightly availed the Cenvat Credit on the amount of commission paid to its sales agent for sales promotion activity. The agent's obligations included...

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

Service tax credit taken on commission agent services - If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to...

CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

Cenvat credit - entitlement - Whether the Commission Agent Services would be classifiable as Business Auxiliary Service as per Department or Sales Promotion service as...

Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

Input Tax Credit - Eligibility for Service Tax credit - commission paid to its directors, as per the company’s board resolution - it is clear that payment made to...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

CENVAT credit - trading activity - input services - entire quantum of the service tax paid by the commission agent entitled as credit to the appellant - AT

Cenvat credit - Business Auxiliary Service - Services of commission agents – if the Cenvat Credit Rules permit Cenvat credit in respect of certain services, the same has...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

The CESTAT held that the appellant did not collect any amount representing service tax from sub-agents/customers. The amount recovered was the service tax already paid...

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

Quick Updates: