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2021 (8) TMI 1112 - AT - Central ExciseCENVAT Credit - input services - commission paid to the various financers for selling their vehicles - Rule 2 (l) of the Cenvat Credit Rules, 2004 - HELD THAT:- The appellant is paying commission to the financers for selling their vehicles to various prospective buyers on the vehicles manufactured by the appellant. If these financers do not finance the vehicles manufactured by the appellant, the vehicles of the appellant are not able to be sold in the open market freely. Therefore, these financers are indirectly providing the services of sales promotion to the appellant. Sales promotion is inclusive part of the definition and the same can be availed beyond the place of removal as there is no bar on the same in the definition itself. Thus, on commission paid to various financers for arranging the prospective buyers to the appellant for sale of vehicles, the appellant is entitled to take cenvat credit as ‘sale promotion’ is an “input service” - appeal allowed - decided in favor of appellant.
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