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2011 (1) TMI 599 - CESTAT, CHENNAICredit of service tax paid on input service - 100% EOU - foreign commission agents - Definition of the ‘inputs services' includes services used in relation to ‘sales promotion', and these activities can rightly be described as sales promotion activities - Sales promotion activities undertaken at a given point of time also aims at sales of goods which are to be manufactured and cleared in future - Any advertisement given has a long term impact and cannot be treated as post clearance activities and therefore, sales promotion has been specifically included in the definition of input services.” - Held that in the case of Cadila Healthcare Ltd. Vs. CCE, Ahmedabad - [2009 -TMI - 75189 - CESTAT, AHMEDABAD], credit of tax paid for foreign commission agents' services being for sales promotion has been allowed - Decided in favour of assessee.
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