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Commissioner Of Central Tax & Central ... vs Saint Gobain India Pvt Ltd on 12 November, 2025 cites

Liebherr Machine Tools India Pvt. Ltd vs Commissioner Of Central Excise, ... on 12 February, 2016

• Liebherr Machine Tools India (P) Ltd. vs. CCE, Cus. & S.T, Bangalore: 2016 (44) S.T.R 633 (Tri.-Bang.) • CGST vs. M/s. Krish Infrastructure Pvt. Ltd.: Final Order No.50032/2025 dated 06.01.2025 4.1 Learned CA also relied on the report of Comptroller and Auditor General of India in March 2016 wherein the issue of availing cenvat credit on sales commission was discussed in detail and it support the finding in the impugned order. Learned CA further drew our attention to the Circular issued by the Board vide circular 943/4/2011-CX dated 29.4.2011 wherein the Board had clarified that credit is admissible on the services of sale of dutiable goods on commission basis.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 10 - Full Document

Deepak Fertilizers & Petrochemicals ... vs Commissioner Of Central Excise, ... on 25 June, 2015

4.2 As regarding the eligibility of cenvat credit on General Services, the learned counsel drew our attention to the Services Agreement entered by the appellant with M/s. Societe Europeenne Des Produits Refractaires, wherein Article 2 referred to a specific issue regarding 'Scope of the SEPR Services'. It is specifically stated that the company shall benefit from the assistance and services detailed in Appendix 1 provided either by Page 3 of 8 E/22021/2018 SEPR or in coordination or through Compagnie de Saint-Gobain Achats in different areas. Thus, it is evident that as per the Services Agreement, the main activity of the foreign service provider is to promote the sale of goods which is specially listed in the inclusive part of 'input services' as defined under Rule 2(l) of CCR, 2004. As regarding 'general services' which include 16 services, the adjudicating authority has considered each and every service against which credit was availed by the Respondent and only after considering the nexus between the input services and output services, held that these services are directly or indirectly associated with manufacturing of dutiable goods, hence, they qualify as input services only. Thus, there is no valid ground for disallowing the credit availed on such services where service tax was paid under RCM. Learned CA submits that thought the department has challenged the finding in the present appeal, there is no evidence advanced to reject these services. The learned CA further submits that this issue was considered by the Hon'ble High Court of Bombay in the case of Deepak Fertilizers & Petrochemicals Corpn. Ltd. vs. CCE, Belapur: 2013 (32) STR 532 (Bom.).
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 17 - Full Document
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