Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 685 - AT - Central ExciseCENVAT Credit - input services - sales commission given for sales promotion - extended period of limitation - HELD THAT:- The sales promotion relates to activities that stimulated sales achieved through contacts, advertisements, discounts, exhibition or trade show, commission, give away, merchandisation, special offer and similar activities that would act as incentive to get people to buy a product - This being the meaning of sales promotion, it is imperative to have a look at the agreement Exhibit-B to find out if the activities of appellant sales promotion agency would amount to pure sale or sales promotion. Extended period of limitation - HELD THAT:- The consistent judicial findings are available including the decisions in M/S BEDMUTHA INDUSTRIES LTD. VERSUS CCE & ST, NASHIK [2019 (2) TMI 408 - CESTAT MUMBAI], M/S ROSA SUGAR WORKS VERSUS CCE. & ST. -LUCKNOW [2015 (5) TMI 381 - CESTAT NEW DELHI] and M/S. BIRLA CORPORATION LTD. VERSUS CCE, LUCKNOW [2014 (6) TMI 385 - CESTAT NEW DELHI], to the effect that audit report cannot form the basis for invocation of extended period. Appeal allowed - decided in favor of appellant.
|