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Central Excise - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

CENVAT Credit - input services - sale promotion - commission ...


CENVAT Credit Allowed for Sales Promotion: Commission Paid to Financers Counts as Eligible Input Service.

August 27, 2021

Case Laws     Central Excise     AT

CENVAT Credit - input services - sale promotion - commission paid to the various financers for selling their vehicles - The financers are indirectly providing the services of sales promotion to the appellant. Sales promotion is inclusive part of the definition and the same can be availed beyond the place of removal as there is no bar on the same in the definition itself. - Credit allowed - AT

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