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2016 (10) TMI 234 - AT - Central ExciseDenial of CENVAT credit - input service - commission paid to consignment agents - whether the denial of cenvat credit on commission paid to consignment agents, on the ground that the said service is not eligible as input service and consignment agent service is beyond the place on removal of goods, is justified? - Held that: - Section 4(c)(iii) of the Central Excise Act, 1944 defines place of removal as "a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory". The premises of the consignment agents are covered in place of removal. The appellant correctly taken cenvat credit on commission paid to consignment agents as same has been included in the assessable value. Cenvat credit on commission paid to consignment agent allowed - appeal allowed - decided in favor of assessee.
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