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2017 (12) TMI 499 - CESTAT NEW DELHICENVAT credit - input services - sales commission - whether the sales commission paid to agents would fall under the scope of sales promotion mentioned under the inclusive part of the definition of ‘input service’ prescribed under Rule 2(l) of CCR, 2004? - Held that: - the present appeal is disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon’ble High Court in the pending Appeal against the Division Bench judgment of this Tribunal in Essar Steel India Ltd.’s case [2016 (4) TMI 232 - CESTAT AHMEDABAD] filed by the Revenue, where it was held that even for the period prior to 03.02.2016, the service tax paid on sales commission has been held to be admissible to CENVAT credit - appeal disposed off.
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