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2018 (5) TMI 24 - AT - Central ExciseCENVAT credit - sales commission paid to the commission Agents - denial on account of nexus - Held that: - the sales commission is directly attributable to sales of the products. Any activity which amounts to sale of the products is deemed to be sales promotion activity in the normal trade parlance. The commission is paid on sales of the products/services with an intention to boost the sale of the company. In view of the same, the sales commission has a direct nexus with the sales which in turn is related to the manufacture of the products. The commission paid on sales becomes part of sales promotion resulting in increased manufacturing activity - credit allowed - appeal allowed - decided in favor of appellant.
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