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2009 (7) TMI 633 - AT - Service TaxCenvat Credit- Assessee availed Cenvat Credit of service tax on commission paid to commission agent for receiving services of latter. Revenue denied credit on ground that benefit was liable to be restricted to procurement of purchase orders by commission agents and was not admissible insofar as collection of sale price of goods was concerned. whether bifurcating commission agent’s function into pre-clearance and post-clearance of goods as done by lower authorities is clearly not permissible inasmuch as commission agents service is one integrated service and, therefore, assessee was entitled to benefit of Cenvat Credit on entire amount of commission paid by it to commission agent.
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