Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 818 - CESTAT BANGALORE100% EOU - CENVAT credit - ‘commission agreement’ for the services of sales promotion and marketing of the products in abroad - reverse charge mechanism - Held that: - from the reading of the marketing representation agreement between the respondent and the upcountry entity, clearly spells out the responsibilities of the upcountry entity which includes assisting the respondent in various activities and manage regarding marketing and sales objectives to be achieved. This would mean that the upcountry entity has to also do the promotional activities in respect of the goods manufactured and exported by the respondent. The first appellate authority has correctly recorded the factual matrix in the matter and held that CENVAT credit is available to respondent herein of the service tax paid under reverse charge mechanism. Appeal dismissed - decided against Revenue.
|