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2018 (8) TMI 1385 - AT - Central ExciseCENVAT credit - reverse charge mechanism - credit of service tax paid to the commission agent who affected their sales outside India - Held that:- The assessee is entitled to take the cenvat credit on service tax paid commission to the commission agent who has affected the sales on behalf of the assessee - reliance placed in the case of Dwarikesh Sugar Industries Ltd. [2017 (10) TMI 1114 - CESTAT, ALLAHABAD], where it was held 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 - credit allowed - appeal dismissed - decided against Revenue.
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