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2022 (5) TMI 711 - AT - Central ExciseMaintainability of appeal - monetary amount involved in the appeal - CENVAT Credit - input services or not - sales commission paid to one M/s. Supreme Packaging with whom, agreement is entered upon, to appoint them as ‘Del Credere Agent’ for effective proper guarantee of solvency of customers and effective recovery of money - post clearance services or not - HELD THAT: In fact the amount of duty involved in the present appeal is Rs.1,46,148/- which is less than the prescribed limit of Rs.2 lakhs and the appeal can be dismissed as non-maintainable, in view of the low amount involved and as per proviso to Section 35 B (1) of the Central Excise Act, 1944 the Tribunal could refuse to admit appeal involving such low amount. Admissibility of CENVAT Credit in respect of “Del Credere Agent Services”, received by Appellants - HELD THAT:- They had appointed M/s. Supreme Packaging as “Del Credere Agent”, to guarantee the solvency of their customer and ensure speedy recovery of the amounts due from them. These service are in relation to the activities which are post sale and clearance of goods and hence these cannot be treated as input services for the manufacture of goods cleared by the appellants from their factory. The appeal is dismissed as not admitted as well as on merits.
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