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2011 (7) TMI 855 - AT - Central ExciseDemand - Commission agent service - In the impugned order learned Commissioner has taken a view that service tax credit for commission agent services is not admissible because it has been given to the dealers and such commission has been claimed as a discount - According to the show cause notice the demand was made on the ground that the services received from selling agents did not have any nexus with the manufacture and clearance of final product from the place of removal and service was beyond stage of manufacture and clearance of goods and therefore cannot be considered as input service - Decided in favor of the assessee
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