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2019 (6) TMI 1617 - CESTAT KOLKATACENVAT Credit - input services - commission paid to its agents situated in and outside India and appointed for the sale and marketing of their goods - reverse charge mechanism - HELD THAT:- The issue stands already settled and decided in favour of the Respondent assessee. It is also seen that the First Appellate Authority has extended the benefit on the basis of the decision of the Tribunal in the case of M/S ESSAR STEEL INDIA LTD. VERSUS COMMISSIONER OF C. EX. & SERVICE TAX, SURAT-I [2016 (4) TMI 232 - CESTAT AHMEDABAD] - Further, Tribunal in the case of M/S. STANLEY SEATING VERSUS THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE [2017 (1) TMI 972 - CESTAT BANGALORE] where it was held that the commission paid on sales becomes part of sales promotion resulting in increased manufacturing activity. Credit allowed - appeal allowed - decided in favor of appellant.
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