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2019 (8) TMI 1311 - HC - Central ExciseCENVAT Credit - input services - Commission paid to foreign agents, who procured customers and orders and advised the Assessee, a 100% EOU to manufacture and export those garments the foreign country - HELD THAT:- The learned Tribunal has taken a correct view of the matter and has rightly found that the foreign agents of the Assessee in question were rendering the services not only post-sales or post-export by the Assessee but, were engaged in the activities of exploring the market, advising the designs for manufacture and supplies to specific orders procured by them and assisting the clearance of the garments in question and export the same to the foreign countries and earn foreign currency in terms of their obligations as 100% EOU and therefore, the service tax paid on commission to foreign agents could not denied the benefit of Cenvat Credit under Cenvat Credit Rules 2004. Credit allowed - Appeal dismissed - decided against Revenue.
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