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Triveni Engineering & Industries Limited Versus C.C.E. & S.T. - Meerut-I

2017 (5) TMI 1487 - CESTAT, ALLAHABAD

CENVAT credit - input services - sales commission - whether the sales commission paid to persons who procured the sale orders for the appellant, whether the same is available as input service tax for the appellant-assessee? - Held that: - the issue i .....

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market feedback and developing clients for enhancing market share. The agreement with the overseas agents was in the nature of sales promotion agreement. The agents were paid commission to be construed on the basis of exports sale. Considering the e .....

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ellant. - E/70522/2016-EX[DB] - 70470/2017 - Dated:- 8-5-2017 - Anil Choudhary (Judicial Member) And Anil G. Shakkarwar (Technical Member) For the Appellant : R. Krishnan (Advocate) For the Respondent : Rajeev Ranjan (Joint Commissioner) AR ORDER Ani .....

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tice dated 27 July, 2015 was issued as it appeared to revenue that the appellant had taken Cenvat Credit on commission paid to the sugar selling agents for the period from April 2007 to August 2011. The learned counsel for the appellant urges that th .....

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export, market feedback and developing clients for enhancing market share. The agreement with the overseas agents was in the nature of sales promotion agreement. The agents were paid commission to be construed on the basis of exports sale. Considerin .....

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mentions, referring to CBE circular dated 29 February 2011, when explanation inserted in Rule 2(l) is declaratory in nature, hence effective retrospectively. This Tribunal followed the ruling of Honble Punjab & Haryana High Court in Ambica Overse .....

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