TMI Blog2018 (11) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit on ‘services of sale’ and not sale per se. The above referred CBEC Circular being clarificatory in nature, is retrospective in nature as no substantive change is brought in. The activities undertaken by such Commission Agent/broker would definitely fall under the ‘services of sale’ because of their responsibilities such as labour, promotion as also the settlement of disputes, if any, collection of dues in time, collection of duly receipted inspection notes, etc. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal Nos.: E/40993, 40994, 40995, 40996 & 40997/2018 - Final Order No. 42950-42954/2018 - Dated:- 20-11-2018 - Shri P. Dinesha, Member (Judicial) Shri. T. R. Ramesh, Advocate for the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken with the customers of their territory and procure orders, servicing of the same as regards execution, settlement of disputes, if any, arising in connection therewith, collection of dues, collection of statutory sales tax declaration forms promptly and all other necessary services to ensure full execution of the order and realization of full dues of the appellant. It was submitted that the said services were relevant for their sales promotion and accordingly, credit was correctly taken on the same which was also reiterated during the personal hearing by harping that the said service was not for mere sale but for sales promotion since the said Agents were required to procure orders for CI Pipes and DI fittings. 2.3 The Adjudicating Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/2018 dt. 16.01.2018 34/2013 dt. 23.05.2013 May 2012 to March 2013 13,68,245/- 1,36,825/- 3. E/40994/2018 13/2018 dt. 16.01.2018 34/2014 dt. 28.04.2014 April 2013 to March 2014 8,76,401/- 87,640/- 4. E/40995/2018 14/2018 dt. 16.01.2018 21/2015 dt. 07.05.2015 April 2014 to October 2014 9,69,984/- 96,998/- 5. E/40993/2018 15/2018 dt. 16.01.2018 32/2015 dt. 03.12.2015 November 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Business Auxiliary Service (BAS) on account of sales commission now disallowed after the deletion of expression activities related to business ? The definition of input service allows all credit on services used for clearance of final products up to the place of removal. Moreover, activity of sale promotion is specifically allowed and on many occasions the remuneration for same is linked to actual sale. Reading the provisions harmoniously, it is clarified that credit is admissible on the services of sale of dutiable goods on commission basis. 7.2 From a bare reading of the above, it is clear that the credit is admissible on the services of sale of dutiable goods on commission basis . The commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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