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2018 (4) TMI 722 - CESTAT ALLAHABADCENVAT credit - whether the appellant is entitled to avail CENVAT credit of Service Tax on commission paid to sales commission agent who causes sale of Sugar & Molasses, manufactured by the appellants? - there are contrary judgements on the issue. Held that: - Tribunal in the case of Maheshwari Solvent Extraction Ltd. Versus Commissioner of Central Excise, Nagpur [2013 (7) TMI 51 - CESTAT MUMBAI] wherein it has been held that if there are contrary view of the Apex Court, in that circumstance the Adjudicating Authority is independent to take any view on merits of the case. Therefore, we are taking independent view and hold that appellants are entitled to avail CENVAT credit on commission paid to the selling agent for selling the goods in terms of Rule 2(l) of the CENVAT Credit Rules, 2004. Appeal allowed - decided in favor of appellant.
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