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2017 (12) TMI 426 - AT - Central ExciseCENVAT credit - input service - sales/marketing commission paid on sale of finished goods - Held that: - With regard to availment of Cenvat credit on the commission paid for sale promotion activities, the CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Government vide N/N. 2/2016-CE (NT) dated 03/02/2016 - this Tribunal in the case of Essar Steel India Ltd. [2016 (4) TMI 232 - CESTAT AHMEDABAD] has held that the said notification should be considered as declaratory in nature and effective retrospectively - appeal allowed - decided in favor of appellant.
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