Cenvat credit can be availed on tour expenses of dealers

Merino Industries Ltd. Vs CCE (CESTAT Allahabad)

CESTAT Allahabad has held that Cenvat credit for service tax paid on tour packages, provided by assessee to its dealers, was available to the assessee. The Tribunal in this regard observed that it was possible for the assessee to pay for tour expenses in cash yet they provided tour packages to dealers and that the same can be considered as dealer’s commission therefore qualifying to be in furtherance of business Tribunal’s decision in the case of Simbhaoli Sugar Ltd. v. CCE, where it was held that if

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