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2017 (9) TMI 263 - AT - Service TaxCENVAT credit - input service - Sales Commission Agent’s service - denial on the ground that the expenses incurred are in connection with sales and not confirmed to ‘sales promotion’ as specified in the inclusive part of definition of input service contained in Rule 2(l) of the Cenvat Credit Rules, 2004 - Held that: - the job performed by the commission agent is for promoting the sales of the appellant’s products and not related to mere selling of goods. Since the phrase ‘sales promotion’ is finding place in the definition of input service for the purpose of availment of Cenvat credit, the credit taken by the respondent is in conformity with the Cenvat statute - appeal dismissed - decided against Revenue.
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