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M/s. Stanley Seating Versus The Commissioner of Central Excise Bangalore

Refund claim - Credit availed on sales commission was reversed, now refund sought for - denial on the ground that the service tax paid on commission is beyond the place of removal - Held that: - the sales commission is directly attributable to sales of the products. Any activity which amounts to sale of the products is deemed to be sales promotion activity in the normal trade parlance - It is to be understood that there need not be manufacture unless there is sale of product. To increase the man .....

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in favor of assessee. - E/2534/2010-SM - Final Order No. 20040 / 2017 - Dated:- 13-1-2017 - Shri S. S. Garg, Judicial Member Shri Dayanand, CA For the Appellant Shri Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 25.3.2010 passed by the Commissioner (A) whereby he has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture .....

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that the service tax paid on commission is beyond the place of removal and hence credit is not permitted. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who also upheld the Order-in-Original mainly on the ground that the sales commission is post-sale activity and does not fall in the definition of input services as contained in Rule 2(l) of CCR. Aggrieved by the said order, the appellant filed the present appeal. 3. Heard both the parties and perused the rec .....

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Toyo Engineering India Ltd.: 2006 (201) ELT 513. He further submitted that the impugned order has gone in totally mistaken understanding of law that the credit of services pertaining only relating to manufacturing and further only up to the place of removal is available, though the scheme of CENVAT credit, never restricts credit up to the place of removal, restrictions of credit up to the place of removal is only with respect to outward transportation of goods and not advertisement and sales pro .....

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n commission basis . He also submitted that Notification No.2/2016-CE dated 3.2.2016 inserted Explanation to input service definition i.e., for the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis . He also submitted that the Explanation added to the definition of input service vide Notification No.2/2016 is declaratory in nature and therefore applicable retrospectively. For this submission, he relied upon the decision in the case of .....

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ESTAT-AHM. (iv) CCE, Ludhiyana vs. Ambika Overseas: 2012 (25) STR 348 (P&H) 5. On the other hand the learned AR would rely upon the decision of Hon ble High Court of Gujarat in the case of CCE, Ahmedabad vs. Cadila Healthcare Ltd. reported in 2013 (30) STR 3 to submit that the activity of commission agent does not amount to sales promotion and input service definition includes only sales promotion and not the activity of commission agents. He also relies upon the Circular relied upon by the .....

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