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Central Excise - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Input Tax Credit - commission paid to the foreign agent - High ...

Case Laws     Central Excise

December 1, 2023

Input Tax Credit - commission paid to the foreign agent - High Court has observed some discrepancy in the order of tribunal - The High Court ought to have then remanded the matter(s) to CESTAT for a fresh consideration by giving an opportunity to the appellant to place on record the necessary documents including the agreement entered into by the assessee with the concerned agents, the relevant invoices etc. - matters are remanded to CESTAT for a fresh consideration. - SC

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