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2014 (12) TMI 364 - AT - Central ExciseWaiver of pre deposit - Cenvat Credit - Trading activity - credit availed on the retail agent's commission and other input services - Held that:- Prima facie it appears that the adjudicating authority has committed an error while disallowing the retail agency commission which pertains to the manufactured products. Therefore, credit to the extent of ₹ 1.26 crore seems to be entitled to the appellant. Similarly, in respect of advertising agency service, storage and warehousing agency service and goods transportation by road, these services were also availed by the appellant in respect of manufactured goods inasmuch as the traded goods are supplied directly to the retail outlets by the concerned parties. Therefore, these services cannot be attributed to the trading activities. - Following decision of Mercedes Benz India Pvt. Ltd. vs. Commissioner of Central Excise, Pune–I [2014 (4) TMI 12 - CESTAT MUMBAI] - Partial stay granted.
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