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2017 (5) TMI 1487 - AT - Central ExciseCENVAT credit - input services - sales commission - whether the sales commission paid to persons who procured the sale orders for the appellant, whether the same is available as input service tax for the appellant-assessee? - Held that: - the issue is no longer resintegra and Division Bench of this Tribunal in Essar Steel India Limited vs. CCE & ST [2016 (4) TMI 232 - CESTAT AHMEDABAD] wherein it has been held that appellant appointed marketing agent in overseas for market information to export, market feedback and developing clients for enhancing market share. The agreement with the overseas agents was in the nature of sales promotion agreement. The agents were paid commission to be construed on the basis of exports sale. Considering the explanation to Rule 2 (l) CC Rules 2004, inserted by N/N. 02/2016 CE(NT) dated 3 February 2016, providing/explaining that sales promotion includes services by way of sale of dutiable goods on commission basis - appeal allowed - decided in favor of appellant.
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