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2018 (11) TMI 1375 - CESTAT CHENNAICENVAT Credit - Input services - service of Commission Agent - Business Auxiliary Services in respect of service tax charged by their Commission Agents for sales promotion of their products, which included procurement of orders for the appellant - CBEC Circular No. 943/4/2011-CX dated 29.04.2011 - Held that:- The credit is admissible on the ‘services of sale’ of dutiable goods on commission basis. The commission is payable only when the ‘services of sale’ of the dutiable goods are made through another person and not by self : what is clear from the above clarification is that it is the credit on ‘services of sale’ and not sale per se. The above referred CBEC Circular being clarificatory in nature, is retrospective in nature as no substantive change is brought in. The activities undertaken by such Commission Agent/broker would definitely fall under the ‘services of sale’ because of their responsibilities such as labour, promotion as also the settlement of disputes, if any, collection of dues in time, collection of duly receipted inspection notes, etc. Credit allowed - appeal allowed - decided in favor of appellant.
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