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2018 (1) TMI 1009 - AT - Central ExciseCENVAT credit - input services - stand of Department is that input services of BAS upon which the appellant paid the sales commission and availed credit of service tax paid need not have any direct nexus with the manufacture of final products - Held that: - The allegation in the SCN is that the appellant is not eligible for credit for the reason that the major part of the goods supplied for which the commission was received is for bought out items and not goods manufactured by appellant. The appellant has not been able to put forth any persuasive argument on this finding of the Commissioner - impugned order upheld - appeal dismissed - decided against appellant.
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