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2017 (11) TMI 985 - AT - Central ExciseCENVAT credit - input/input services - Commission paid to agents engaged for sale promotion - Transport and Refreshment charges for the manpower employed - Charges for design and development of final products - Held that: - at the relevant time Rule 2(l) of Cenvat Credit Rules, 2004, input services includes the sales promotion as well as the activities relating to the business - The Commission was paid for the sales promotion as well as to the activities relating to business - credit allowed. CENVAT credit - Design Development of electronic meters - Held that: - It is not necessary for every manufacturer to use every design. Sometimes, designs fail and needs further research to compete in the market - In the instant case, the payment has been made for Research and development which is essentially an activity relating to manufacture of goods and promoting of business - credit allowed. Transportation and refreshment charges - Held that: - it appears that services were not provided by the appellant but by the contractor. In the contract, there is no reference pertaining to the transportation/refreshment - credit cannot be allowed. Appeal allowed in part.
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