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Central Excise - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

CENVAT Credit - input services - services of Commission Agent ...

Case Laws     Central Excise

August 20, 2022

CENVAT Credit - input services - services of Commission Agent received for marketing of products / sale of goods - The learned Commissioner has correctly held that the impugned service does not qualify as Input Service as the same was not used in or in relation to manufacture of goods by the appellants and therefore, the credit availed is illegal. - penalty under Rule 15 of CENVAT Credit Rules, 2004 is rightly imposed. - AT

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