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2018 (2) TMI 363 - AT - Central ExciseCENVAT credit - input/input services - Welding Electrodes, Paint & Thinner, Flexible Rolls and Water Treatment Chemicals - sale commission - Held that: - The issue is covered by this Tribunal judgment in the case of U.G. Sugar & Indus. Ltd. [2016 (11) TMI 1326 - CESTAT ALLAHABAD] wherein it has been held CENVAT credit on Capital goods, Welding electrodes, winding wire, MS wire, MS angle, CAF jointing sheets and asbestos packings used as capital goods in sugar factory eligible to credit as per Rules 2 and 3 of CCR 2004 - credit allowed. Cenvat Credit of service tax on commission paid to agents - the respondent made a submission that agents procures Orders for which commission is charged, therefore there is nexus in procurement of Orders and manufacture & clearance of sugar - Held that: - reliance placed in the case of Dwarikesh Sugar Industries Ltd. & others [2017 (10) TMI 1114 - CESTAT, ALLAHABAD], where it was held that appellants are entitled to avail Cenvat credit on commission paid to the selling agent for selling the goods in terms of Rule 2(l) of the CCR 2004 - credit allowed. Appeal dismissed - decided against appellant-Revenue.
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