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2015 (11) TMI 607 - AT - Central ExciseDenial of CENVAT Credit - eligible input services - SSI Exemption - Held that:- For availing credit on printing of calendar, greeting cards, diaries, etc., the appellant used these services for advertisement purposes of their products, therefore, these are integral part of their sale promotion. I accordingly, hold that the appellant is entitled to take credit on printing of calendar, greeting cards, diaries, etc. Further I hold that for organizing award functions, these activities are parts of their sale promotion as the students to whom the awards have been given, they give innovative idea for marketing their products in the public. Therefore, the said activities are also the activities for sale promotion. Accordingly, the appellant is entitled to take credit on printing of calendar, greeting cards, diaries, etc. and organizing award functions which are integral part of the sale promotion. For demand of service tax under the category of renting of immovable property for the period 2007-08 to 2010-11, the total demand of ₹ 44,030/- which is the below the threshold limit and the Revenue has not produced any contrary evidence that the appellant has crossed the threshold limit. In the absence of evidence, I hold that the appellants turnover is below the threshold limit of SSI exemption. Therefore, the appellant is not liable to pay service tax on these services. In these circumstances, I do not find any merit in the impugned orders of the Commissioner (Appeals) and the same are set aside. - Decided in favour of assessee.
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