TMI Blog2014 (10) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant are sold through the dealers of Indane gas of Indian Oil Corporation Ltd. for permitting the appellant to sell the stoves through the Indian Oil Corporation dealers of LPG gas and for allowing the appellant to put the logo ‘indane’ and logo of the appellant on the stove as well as on publicity material and for stating that LPG stoves are recommended by Indane, the appellants have paid some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation Ltd. on the amount received by them from the appellant being the payment for sales promotion activity (according to appellant) has been denied on the ground that what is paid is only an overriding commission and has to be treated as an expenditure incurred after the removal of the goods from the factory and therefore credit is not admissible. An amount of ₹ 2,17,915/- with intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that what is undertaken by Indian Oil Corporation Ltd. is in reality a sales promotion activity and therefore appellant has made out a prima facie case for eligibility of Cenvat credit availed by them. Accordingly there shall be complete waiver of pre-deposit and stay against recovery during the pendency of appeal. (Order dictated and pronounced in open Court) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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