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2020 (11) TMI 349 - CESTAT CHENNAICENVAT Credit - input service or not - Service Tax paid under the head ‘Business Auxiliary Service’ for sales commission paid to their commission agents - credit has been denied alleging that sales agents are directly concerned with sales rather than sales promotion - period September, 2008 to April, 2013 - HELD THAT:- The issue under dispute in this appeal was analysed in COMMISSIONER OF CENTRAL EXCISE, LUDHIANA VERSUS AMBIKA OVERSEAS [2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT], where it was held that learned counsel for the revenue was unable to justify that the claim of cenvat credit by the assessee was erroneous in any manner - Following the said final Order, we are of the considered opinion that the demand cannot sustain. Appeal allowed - decided in favor of appellant.
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