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2017 (11) TMI 414 - AT - Central ExciseCENVAT credit - input service - commission paid to Foreign Commission Agent - Rule 2(l) of CCR, 2004 - Held that: - the appellant have submitted certificate from the service provider who have certified that they involved in various activity such as to promote the product, visiting the buyer, taking part in exhibition and advertisement. As per this activity, it is clear that service provided by the foreign service provider is of sales promotion. The sales promotion service is clearly mentioned in the inclusion part of the input service definition under Rule 2(l) - credit allowed - appeal allowed - decided in favor of appellant.
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