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2018 (1) TMI 463 - AT - Central ExciseCENVAT credit - input services - commission to various agents for promotion of sale - Held that: - the commission paid on the ‘Sales Promotion’ falls under the definition of ‘Input Services’ - reliance placed in the case of M/s Mangalam Cement Ltd., M/s J.K. Lakshmi Cement Ltd, M/s K.E.I. Industries Ltd Versus CCE, Udaipur [2017 (12) TMI 426 - CESTAT NEW DELHI], where it was held that 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 - credit allowed - appeal dismissed - decided against Revenue.
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