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2010 (9) TMI 240 - CESTAT, NEW DELHIOverseas commission paid - not at all an input service having no connection with manufacture or sale activities - Held that: - business promotion activity adds to Revenue by manufacture and sale of incremental quantity, the business promotion activity may have nexus to such sales - service tax paid on such service may be attributable to input service tax - Claim of Cenvat credit is made to avoid cascading effect under Rule 2 (l)(ii) of the Cenvat Credit Rules, 2004 - absence of Revenue's finding that the business promotion has not resulted with any promotion of business activities - Appeal is dismissed
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