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2017 (1) TMI 971 - AT - Central ExciseCENVAT credit - input services - sales commission - denial on the ground that the sales commission is a post-sale activity and hence not covered under the definition of input services as per the CCR, 2004 - time limitation - Held that: - sales commission becomes part of sales promotion which gets squarely covered under Rule 2(l) of Cenvat Credit Rules, 2004 and the appellants are eligible to take credit of service tax - the Hon’ble High Court of P & H in the case of Ambika Overseas [2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT] have clearly held that the sale and manufacture are directly interrelated and the commission paid on sales needs to be taken as services related to sales promotion - CENVAT credit allowed - appeal allowed - decided in favor of assessee.
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