Search Results Page
Search Results
1 - 3 of 3 (0.19 seconds)M/S Quinn India Ltd vs Commissioner Of Central ... on 11 May, 2006
With regard to
Convention services, the appellants are required to avail such
services for organizing business event in conducting product and
sales promotion activities, therefore, it is also an input service as
held by the Tribunal in the case of Virchow laboratories Ltd. Vs.
Commissioner of Central Excise, Hyderabad - 2017 (1) TMI
1176-CESTAT-HYD. The services availed in respect of Renting of
Immovable Property & Telecommunication services relates to
rent of office premises and other facilities like electricity, water
7
supply used for conducting their business. Therefore, credit is
admissible on the Service Tax paid on such services as held in
the case of Renting of Immovable Property & Telecommunication
services.
M/S Lubrizol Advanced Materials India ... vs Commissioner Of Customs Central Excise on 27 November, 2014
17. For the period after 1.10.2014, on merit also, the appellant
cannot be called as an 'intermediary'. On a simple reading of the
agreement analyzed as above, it is clear that the appellants are
appointed by their overseas counterpart CPC Global for sales
promotion of the goods for their client in the defined territory.
The appellant has no role in fixation of price nor they negotiate
in any manner between CPC Global and their clients relating to
sales promotion of the goods sold. Therefore, in my view, the
appellant cannot be called as an intermediary. consequenlty, fall
outside the amended definition of 'intermediary' under Rule 2(f)
and Rule 9 of the POPS Rules, 2012. Similar view has been
expressed by the Tribunal in the case of Lubrizol Advance
Materials (supra) and R.S. Granite Machine (supra). This Tribunal
in the case of Lubrizol Advance Materials has held as under: -
1