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2013 (12) TMI 1173 - CESTAT NEW DELHICENVAT Credit - Tax paid on commission agent services - Whether the Service Tax paid on commission agent services is available as Cenvat credit to the appellants by treating the same as input services in terms of Rule 2(1) of Cenvat Credit Rules, 2004 - Held that:- Foreign Commission agent service for sale promotion, are input services and credit on Service Tax paid on the same is admissible. As such, we note that there are catenas of judgment laying down that the Service Tax paid on the commission agent services is available as Modvat credit - recent Circular No. 943/4/2011-CX, dated 29-4-2011 issued by the Board clarifying that even after the deletion of expression “activities related to business” from the definition of input services, the credit of Service Tax paid on the sales promotion activities and on the services of sales of dutiable goods on commission basis would be admissible as credit - even after the activities related to business stand deleted from the definition of inputs credit, as per the Board’s Circular, the Service Tax paid on commission agent services would be available. However, he clarifies that period involved in the present case is prior to the amendment to the definition of input services - Stay granted.
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