Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 125 - CESTAT, BANGALORECenvat Credit – Input Services – Rule 2(l) - Cenvat credit on the commission paid to its sales commission agents – held that - It can be seen from the above reproduced portion that the definition of ‘input services’ has three different parts. Presumably, the first part, i.e., ‘used by provider of taxable service for providing an output service’ is not an issue in this case. The second part of the definition used by the manufacturer... from place of removal’ is being strongly contested by both sides - . It is also undisputed that the sales commission, which has been paid by the appellant to the commission agent, is only in respect of the sales made through the commission agents - the impugned order to the extent that it denies the credit of service tax paid on the input services of sales agent commission is unsustainable and we set aside the same - penalty under the provisions of rule 15 of Cenvat Credit Rules set aside.
|