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2013 (9) TMI 393 - CESTAT BANGALOREStay Application - Denial of CENVAT credit of service tax - The appellants are manufacturers of L.P.G. stoves and these stoves were marketed through distributors of BPCL and IOCL - The appellant (manufacturer of stoves) paid lump sums annually to BPCL and IPCL, and also a commission to their distributors on the basis of the sales turnover - Paid service tax under the head "business auxiliary services" – As per revenue is that this credit is not admissible to the appellant inasmuch as it related to activities beyond the place of removal. This case is based on the definition of "input service". Held that:- Prima facie, the appellant was receiving "commission agents' services" from BPCL and IOCL and their distributors – stay granted.
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