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2014 (11) TMI 428 - AT - Service TaxCENVAT Credit - scope of input services - eligibility of post sale services as input services - C & F agent service - Receipt of commission - liaison work pertaining to sales tax - scope of the term 'place of removal' - Held that:- the services in relation to the activities of removing goods from factory, storing at the depot or C & F agent’s premises and delivering the same to the customer are falling within the scope and ambit of the said definition clause. - the activities of the C & F agent are confirming to the definition of 'input service', and as such, the respondent is eligible to take Cenvat credit of service tax amount paid on the C & F commission. Credit on Liaison work pertaining to sales tax - Held that:- such activities are incidental and ancillary to the depot operations, where the main function is to dispatch the goods to the customers. - credit allowed. Commission agent's services - Held that:- mere selling agent of goods cannot be equated with the agent providing sales promotion activities - in the case in hand, the activities of M/s JAS Marketing as indicated in the show cause notice, clearly exhibit that it is the selling agent acting on behalf of the respondent. - Credit not allowed. - Decided partly in favour of Revenue.
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