TMI Blog2011 (1) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... n activities undertaken at a given point of time also aims at sales of goods which are to be manufactured and cleared in future - Any advertisement given has a long term impact and cannot be treated as post clearance activities and therefore, sales promotion has been specifically included in the definition of input services.” - Held that in the case of Cadila Healthcare Ltd. Vs. CCE, Ahmedabad - [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by boosting exports. He further states that the appellants are a 100% EOU and as such are required to achieve a positive net foreign exchange earning. He also states that under the EXIM Policy in force, under para 6.9.1, net foreign exchange earning is calculated taking into account the commission under dispute. He further relies on the decision of the Tribunal in the case of CCE, Jallandhar Vs. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post clearance activities and therefore, sales promotion has been specifically included in the definition of input services. 3. He further states that in the case of Cadila Healthcare Ltd. Vs. CCE, Ahmedabad - 2010 (17) STR 134 also, credit of tax paid for foreign commission agents' services being for sales promotion has been allowed. 4. Shri C. Dhanasekaran, learned SDR appearing for the D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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