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2013 (3) TMI 364 - AT - Central ExciseCenvat Credit - Input Service - Rule 2(l) - Services of commission agents - nexus with the manufacture of final products - Held that:- As per Rule 2(1)the appellant are eligible for cenvat credit on the services of the commission agent and there is nothing in the definition of ‘input service’ or in any other provision of Cenvat Credit Rules that the input services, for availing cenvat credit, have to be availed before the removal of the goods. The‘input service’ under Rule 2(l) of the Cenvat Credit Rules, 2004, the services of commission agent, which are meant for promoting the sale of the goods are specifically covered by the expression “advertisement or sale promotion services” in the definition of “input service” and “activities related to business” would also cover the services of procuring sale orders through commission agent. - Stay granted.
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