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2016 (12) TMI 915 - AT - Central ExciseCenvat Credit -Whether the respondent assessee is entitled to Cenvat credit on sales promotion expenses incurred by them during the period 2009-10 to 2013-14? - extended period of limitation - Held that: - it is evident that there can be no removal of the final products unless the assessee has sales orders in their hands. Thus, I hold that the sales commission/sales promotion expenses incurred by the appellant is expenditure or input service incurred or received prior to the removal of their final product. Accordingly, the said expenditure is allowable as an input service. Accordingly, I also hold in view of the sales promotion expenses duly recorded in the Books of Accounts maintained in the ordinary course of business, as found by the Revenue, the extended period of limitation is not applicable. Appeal dismissed - decided against Revenue-appellant.
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