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Central Excise - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

CENVAT Credit - input services - tour packages provided to ...


CENVAT Credit Allowed for Tour Packages to Dealers as Sales Promotion; Considered Dealer's Commission Under Cenvat Rules.

August 8, 2020

Case Laws     Central Excise     AT

CENVAT Credit - input services - tour packages provided to dealers - nexus with sales promotion or not - it was possible for the appellant to pay in cash expenses for tour. Instead they have provided them tour packages. Therefore, the said tour packages can be considered as dealer’s commission. Therefore, Cenvat credit of service tax paid on tour packages are admissible as Cenvat credit in the present case. - AT

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