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2017 (12) TMI 891 - AT - Central ExciseCENVAT credit - input service - selling commission paid to commission agents - Held that: - identical issue has came up before the Tribunal in the assessee’s own case as Ultratech Cement Ltd. Vs. CCE, Jaipur [2017 (12) TMI 882 - CESTAT NEW DELHI], where reliance was placed in the case of M/s Mangalam Cement Ltd., M/s J.K. Lakshmi Cement Ltd, M/s K.E.I. Industries Ltd Versus CCE, Udaipur [2017 (12) TMI 426 - CESTAT NEW DELHI], where it was 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 - appeal allowed - decided in favor of appellant.
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