Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 236 - AT - Central ExciseCENVAT Credit - input service - service received from selling agents, to whom the appellant paid by way of sales commission on the sales effective through them - Held that:- CENVAT credit is available in respect of sales commission. Further, the notification dated 3.2.2016 has clarified the law by way of explanation, so as to reduce the litigation. The explanation inserted with effect from 3.02.2016 has got retrospective effect. Even prior to 03.02.2016, the activity of a sales commission gent was in the nature of sales promotion only. Credit allowed - appeal dismissed - decided against Revenue.
|