terms:
8.3 In case of any stock transfer consignment is received in damaged condition, consignment stockist shall record the same on the original lorry receipt ... consignment agent (Emphasis Supplied) in relation to clearing and forwarding operations, in any manner. In the present case, the appellant is admittedly a consignment stockist
Shree Shyam Industries to argue that entire consideration to the distributors/ consignment stockists is for selling the goods and is based on the value ... argue that in this Clause also nowhere mentions that distributors/ consignment stockists will undertake any sales promotion activity.
4. Heard both sides and perused
Appellant - (i) Stockist Agreement dated 01.8.1995 effective from 01.4.1995; (ii) Consignment Stockist Agreement dated 20.03.1996; and (iii) Consignment Stockist Agreement dated 12.07.1997 effective from ... period of five years. Under the Consignment Stockist Agreement, Appellant had been appointed as Consignment Stock Agent in Punjab, Haryana, Himachal Pradesh, Uttar Pradesh, Rajasthan
Whether the agreement entered into by the said
noticee with their consignment stockist is essentially a
sales promotion agreement or a commission agent
agreement ... sale of goods?
ii) Whether services rendered by their consignment
stockists are considered to be eligible input service
under Rule 2(l) of the CENVAT
hereinafter referred to as HPL). One agreement was for appointment as Consignment Stockist Agent and another agreement was for appointment as Del Credre agent. Both ... consideration of the services rendered by the consignment agreement, the company shall pay to the consignment stockist a commission at the rate
they entered into agreement with some 10 or 12, parties termed consignment stockist. In this case, goods were insured by the appellants ... premises the consignment stockists. Similarly the freight from the appellant's factory to the premises of the consignment stockists was also borne
petitioner for
empanellment towards appointment of DEL CREDERE Associate cum
Consignment Stockist (DCA-cum-CS) DEL CREDERE Associate
(DCA) favourably by taking into account ... empanelment of the petitioner for
appointment of Del Credere Associate-cum-Consignment Stockist
(DCA-cum-CS)/Del Credere Associate (DCA) and for a consequential
direction
High Court, it is held that activities undertaken by the
distributors/consignment stockists of the appellant are
purely distribution/sales and has no element ... CENVAT credit taken with
respect to commission paid to such distributors/
consignment stockists is not admissible. The credit so
taken is required to be paid
agreement shows that the appellant-
company was desirous of appointing consignment stockist for the sales of its
product and the partnership firm had approached ... agreement, company would
transfer its stock of yarn to the consignment stockist at the price fixed by
company from time to time on advance payment
agreement shows that the appellant-
company was desirous of appointing consignment stockist for the sales of its
product and the partnership firm had approached ... agreement, company would
transfer its stock of yarn to the consignment stockist at the price fixed by
company from time to time on advance payment
