Cenvat credit eligible on commission /brokerage on sale of flats

CGST C&CE Vs M/s Krishi Icon (CESTAT Delhi)

Explanation to Rule 2 (l) of Rules 2004 says it in clear terms that there is no bar on availment of Cenvat credit on sales promotion service by way of sale of dutiable goods on commission basis. During the period from 2008 onwards this issue has been considered by various appellate authorities and the Board has also issued clarification vide Circular dated 29/04/2011 specifically under point No. 5 which contains the wording that “… Moreover activity of sales prom

Please become a Premium member. If you are already a Premium member, login here to access the full content.