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2013 (5) TMI 162 - AT - Central ExciseCENVAT Credit on Sales Commission Services - scope of the term "such as" - Input services - Rule 2(l) - denial of claim by dept. as sales commission services are not eligible for CENVAT credit as per definition of input service defined under Rule 2(l) of the CENVAT Credit Rules, 2004 - Held that:- As decided in CCE, Ahmedabad -II vs. M/ s.Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] the words "activities relating to business" are followed by the words "such as". Therefore, the words "such as" must be given some meaning. In Royal Hatcheries (P) Ltd. v. State of A.P. (1993 (10) TMI 85 - SUPREME COURT) it is held that the words "such as" indicate that what are mentioned thereafter are only illustrative and not exhaustive. For an activity related to the business, it has to be an activity which is analogous to the activities mentioned after the words "such as". What follows the words "such as" is "accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security". Thus none of the illustrative activities, viz., "accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security" is in any manner similar to the services rendered by commission agents nor are the same in any manner related to such services. Under the circumstances, though the business activities mentioned in the definition are not exhaustive, the service rendered by the commission agents not being analogous to the activities mentioned in the definition, would not fall within the ambit of the expression "activities relating to business". Consequently, CENVAT credit would not be admissible - No distinction can be made between the commission paid to the foreign agent and the agents operating within the territory of India because nature of services provided by both the categories of the agents are same - against assessee.
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