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2017 (12) TMI 434 - AT - Central ExciseCENVAT credit - Service Tax paid on the commission paid towards promoting the sale of goods in foreign countries - Held that: - the CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central Government vide N/N. 2/2016-CE (NT) dated 03/02/2016 - the said notification should be considered as declaratory in nature and effective retrospectively - the issue has been settled in the case of KEI Industries Ltd. Vs CCE [2017 (12) TMI 426 - CESTAT NEW DELHI] - appeal dismissed - decided against Revenue.
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