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2014 (8) TMI 15 - AT - Central ExciseCenvat Credit - Input services - commission agent services for promoting the sale of finished goods - Held that:- The entire grounds of the appeal of the Revenue is basically trying to interpret the provisions of the Rule 2(l) of the Cenvat Credit Rules 2004, to drive home a point; that the sales promotion and such other activities are related sales commission service and do not qualify for as an Input Service. Revenue has placed reliance on the judgment of the Hon'ble High Court of Gujarat in the case of Cadila Health Care Ltd - [2013 (1) TMI 304 - GUJARAT HIGH COURT] of the judgement leadership , I find that the lordship have categorically held that the Cenvat Credit on the service tax paid on the sales commission is per-se is not allowed but if the said commission is paid for promotion, that would be a different. The factual matrix is recorded by the first appellate authority indicates that the amount paid by the appellant is a commission for sales promotion expenses. - Credit allowed - Decided in favor of assessee.
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