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2018 (3) TMI 747 - AT - Central ExciseCENVAT credit - sales commission for domestic, as well as on export sale - Is the credit of Business Auxiliary Service on account of sales commission now disallowed after the deletion of expression ‘activities related to business’? Held that: - On perusal of the definition of ‘input service’ in rule 2(l) of CENVAT Credit Rules, 2004, it is seen that inclusive portion specifically enumerates ‘advertisement of sale promotion’. It is also seen that the products manufactured by the respondent are tailor-made to meet the requirement of the customers. Consequently, any commission paid to agents has its genesis in placing of the order which by no stretch, is a post-removal activity. The service availed by the respondent would not be outside scope of ‘input service’ and disallowance of CENVAT credit sought by Revenue is without merit - appeal dismissed - decided against Revenue.
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