Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 516 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - broker's service - Input service - Held that:- From the records, it is seen that the distributor appointed by the appellant have undertaken sales promotion activity also inasmuch as they have placed advertisements for the products manufactured by the appellant in the print media. Further, we observe that in the case of Bhushan Steel Ltd., in a similar situation, the adjudicating authority had allowed Cenvat Credit. In the Ambika Overseas case [2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT] also, the Hon'ble Punjab & Haryana High Court has allowed Cenvat Credit treating the services rendered by commission agents as an “input service.” In view of the above, the appellant has made out a case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged and stay recovery thereof during the pendency of the appeal. - Stay granted.
|