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2018 (7) TMI 767 - AT - Central ExciseCENVAT Credit - input services - services provided by the over-seas commission agent including the services of sales promotion by the appellant - Held that:- From the agreement produced by the appellant which has been made between M/s. MAZER-the foreign commission agents and the appellant clearly placed the responsibility to undertake activities to promote the sale and other business objective of the company on the said commission agents - It is wide evident that the services provided by M/s MASER are inclusive of services of sales promotion. Since the activities undertaken by over-seas commission agents are inclusive of activities of sales promotion, admissibility of credit cannot be disputed - reliance placed in the case of Monarch Catalyst Pvt. Ltd. v. CCE [2016 (2) TMI 64 - CESTAT MUMBAI], where it was held that the appellant is entitled to avail cenvat credit in respect of commission paid to the commission agent based abroad. Since matter is being allowed on merits, the issue of limitation is not entered in this case - appeal allowed - decided in favor of appellant.
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