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2012 (10) TMI 937 - AT - Central ExciseCENVAT Credit - sales commission - Nexus with manufacture - Held that:- Commissioner in the impugned order has relied upon the decision of the Tribunal in the case of Lanco Industries [2009 (7) TMI 125 - CESTAT, BANGALORE] which is directly on the issue involved. Ld. A.R. fairly agrees that in the appeal memorandum filed by the Revenue there is no contrary decision cited nor he is able to cite any decision showing that credit is not admissible. The reliance of the Revenue on decision of Hon’ble Bombay High Court in the case of Ultra Tech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] misplaced because sales promotion as a service was not considered in the decision at all. In any case in my view, the commission paid for the selling activity is part of sales promotion and if service tax is leviable for that purpose, credit would be admissible under the broad category of sales promotion which is specifically covered in the definition of input service - Decided against Revenue.
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