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Santosh Kumbhakar vs Bolpur Commissionerate on 21 May, 2026 cites

D.C.I.T.-Cc-2(1), Kolkata vs M/S Himadri Speciality Chemicals Ltd., ... on 3 January, 2020

Appeal No.: E/77153 & 77591/2018-DB Therefore, we find that the instant dispute is duly settled by way of insertion of this explanation. 7.3. The Hon'ble Calcutta High Court in the case of Pr. Commr. of C. Ex., Kolkata - IV v. Himadri Speciality Chemical Limited - 2022 (9) TMI 1213 - Calcutta High Court affirmed the decision of the CESTAT Kolkata in 2019 (8) TMI 1838 - wherein on an identical set of facts, it was held that the Amending Notification is applicable retrospectively since it is clarificatory in nature and therefore, Cenvat credit is eligible on sales commission. The relevant portion of the decision is extracted below -
Income Tax Appellate Tribunal - Kolkata Cites 0 - Cited by 0 - Full Document

M/S. Amit Metaliks Ltd vs Commissioner Of Central Excise, Bolpur on 28 July, 2016

7.4. We also refer Board Circular No. 943/4/2011-Cx dated 29.04.2011 wherein it has been clarified that Cenvat credit is admissible on the services of sale of dutiable goods on commission basis. It is a trite law that circulars issued by CBEC are binding on the department. Accordingly, we hold that the denial of Cenvat credit availed by the appellant on 'Sales Commission' is legally not sustainable and hence we set aside the same. 7.5. Regarding invocation of extended period of limitation, we find that the appellant have availed Cenvat credit on sales commission expenses based on the bonafide belief that such credit is eligible. Thus, there is no suppression of facts with intention to evade the tax established in this case. Hence, we hold that extended period of limitation cannot be invoked in the instant case. This view is supported by the decision in the case of Amit Metaliks Limited v. Commr. of Central Excise, Bolpur, 2023 (11) TMI 721 - CESTAT Kolkata.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 2 - Full Document

Commr.Of Income Tax-I vs M/S Vatika Township Pvt.Ltd. on 29 October, 2014

"11. As could be seen from the above clarification, the decision in Cadila Health Care was also taken note of by the department and the position stood clarified that sales promotion would include services by way of sale of goods on commission basis. As pointed out by the Hon'ble Supreme Court in Commissioner of Income Tax v. Vatika Township Private Limited [(2015) 1 SCC 1] that if a legislation confers the benefit on some persons but without inflicting the corresponding detriment on some other person or on the public generally, and where to confer such benefit appears to have been the object of the legislature, then the presumption would be that such a legislation, giving it a purposive construction, would warrant it to be given a retrospective effect.
Supreme Court - Daily Orders Cites 20 - Cited by 428 - Full Document

Commissioner Of Income Tax Kolkata Xii vs M/S Calcutta Export Company on 24 April, 2018

In Commissioner of Income Tax v. Archean Granite Private Limited [(2020) 117 taxmann.com 977 (Madras)] amendment made to Section 40(a)(ia) of the Finance Act, 2010 inserting proviso therein was Page 8 of 9 Appeal No.: E/77153 & 77591/2018-DB held to be retrospective with effect from the assessment year 2005-06 and the Court followed the decision in the case of Commissioner of Income Tax v. Calcutta Export Company [(2018) 93 taxmann.com 51]. Therefore, we find that the approach to the issue in the manner done by the Learned Tribunal cannot be faulted."
Supreme Court of India Cites 14 - Cited by 64 - R K Agrawal - Full Document

The Commissioner Of Income Tax vs M/S.Archean Granites Private Ltd on 13 July, 2020

In Commissioner of Income Tax v. Archean Granite Private Limited [(2020) 117 taxmann.com 977 (Madras)] amendment made to Section 40(a)(ia) of the Finance Act, 2010 inserting proviso therein was Page 8 of 9 Appeal No.: E/77153 & 77591/2018-DB held to be retrospective with effect from the assessment year 2005-06 and the Court followed the decision in the case of Commissioner of Income Tax v. Calcutta Export Company [(2018) 93 taxmann.com 51]. Therefore, we find that the approach to the issue in the manner done by the Learned Tribunal cannot be faulted."
Madras High Court Cites 11 - Cited by 2 - T S Sivagnanam - Full Document
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