Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

2018 (2) TMI 1933

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... EEL INDIA LTD. VERSUS COMMISSIONER OF C. EX. & SERVICE TAX, SURAT-I [2016 (4) TMI 232 - CESTAT AHMEDABAD] - HELD THAT:- The present appeals are also disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon’ble High Court in the pending Appeal against the Division Bench judgment of this Tribunal in Essar Steel India Ltd. s case filed by the Rev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... observing that sales commission paid to agents could not fall under the scope of sales promotion mentioned under the inclusive part of the definition of input service prescribed under Rule 2(l) of Cenvat Credit Rules, 2004. The said issue reached again before the Hon ble Gujarat High Court in a subsequent case, namely, Astik Dyestuff Pvt. Ltd. vs. C.C.E. & Cus. 2014 (34) STR 814 (Guj.). Their .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... clarificatory in nature and hence, retrospective in application. In other words, even for the period prior to 03.02.2016, the service tax paid on sales commission has been held to be admissible to CENVAT credit. Aggrieved by the said judgment of the Division Bench as contrary to the consistent view of the Hon ble High Court for the period prior to 03.2.2016, Revenue filed a Civil Appeal before th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the liberty to approach the Tribunal after disposal of the cases pending before the higher forum. Following the said judgment, the present appeals are also disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon ble High Court in the pending Appeal against the Division Bench judgment of this Tribunal in Essar Steel India Ltd. s case (supra) filed by t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||