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2012 (6) TMI 25 - AT - Service TaxService tax credit taken on commission agent service received - 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 – Held that:- nexus to manufacturing activity need not be proved as regards input services in view of the inclusive part of the definition. service tax paid on the commission paid to the foreign commission agents for sales promotion is admissible as cenvat credit. If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to commission agents for sales promotion within the country also would be admissible. in the case of Coca Cola India (P.) Ltd. (2009 (8) TMI 50 (HC)). appeal is allowed
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