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2018 (10) TMI 754 - AT - Central ExciseCENVAT Credit - input services - service tax paid to the service agent on sale commissions - period from April 2015 to November 2015 - Held that:- From the definition of input services, it becomes clear that the activity of sales promotion is specifically included in the definition of input services - similar view adopted in the case of CCE Ludhiana Vs. Ambika Overseas [2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT]. As per Circular No. 943/4/2011-CX dated 29.04.2011, also the cenvat credit of service tax paid on amount of commission paid to the commission agent is available to the assessee - Though the Commissioner (Appeals) vide order under challenge, has extended a retrospective benefit of notification no. 2/2016 dated 03.02.2016 but we are of the opinion that the said notification is nothing but the clarification of the said circular. Appeal dismissed - decided against Revenue.
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