TMI Blog2018 (2) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... ing order were in relation to sales promotion and would fall under sales promotion activity - appeal allowed - decided in favor of appellant. - ST/MISC/20048/2015, ST/499/2010-DB, ST/Early Hearing/20422/2016, ST/499/2010-DB, ST/499/2010-DB - 23164 / 2017 - Dated:- 14-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Mrs. RUKMANI MENON, Advocate, For the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding services as a selling agent which included the activities like contacting the customers and getting the orders. Agency commission was being paid to M/s. Francis Klein, on which the latter paid the service tax under the category of Business Auxiliary Service. The appellant availed CENVAT credit of the service tax paid by M/s. Francis Klein under the category of input service under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT credit as input service in respect of service tax paid on sales promotion has been considered by this Tribunal in several cases. In the case of Bhuruka Gases Ltd. vs. CCE, Bangalore vide Final Order No.20176 - 20183/2014 dated 31.1.2014, the Tribunal has observed in para 7 has follows: 7. Now the question to be considered is whether in this case the agents have undertaken sales promotio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice which speaks particularly sales commission, taking note of the letter of the agent that they would help in selling the products, in canvassing business and make their network available for expanding the business, in my opinion this is nothing but sales promotion. In respect of another agent namely SPS Metal Cast Alloys Ltd., the appellant could not show any letter or agreement. However in ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
