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2013 (10) TMI 993 - CESTAT BANGALORECENVAT Credit – Sales Commission as input service – Waiver of Pre-deposit - Revenue was of the view that what is paid is nothing but ‘sales commission’ and therefore, credit may not be available since it is nothing to do with the manufacturing activity of the appellant and the CENVAT credit is not admissible beyond the place of removal – Held that:- There was no dispute that what was paid to the appellant is only sale commission – the agreement clearly provides that both IOCL and BPCL are promoting sale of the appellants products among the consumers of the OMC - the OMC would specifically recommend to the customers in the publicity materials - quality control and specifications are mentioned in the agreement itself - the appellant has made out prima facie case for waiver of pre-deposit - the requirement of pre-deposit of the dues waived and stay against recovery of the same is granted during pendency of the appeal – Stay granted.
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