CENVAT Credit on Sales Commission Service is not available.

Update in Indirect Tax Laws # 6: CENVAT Credit on Sales Commission Service is not available.

Thus, where the assessee incurred expenditure towards ‘Sales Commission Service’, held that CENVAT Credit on the same is not available to the assessee. [Astik Dyestuff Pvt Ltd Vs CCEX] [2014] [34 STR 814] [Gujarat HC]; In this Judgment they affirmed the judgment given in earlier case of ‘CCEX Vs Cadila Healthcare Ltd] [2013] [30 STR 3] [Gujarat HC]. Readers may note that a contrary judgment was given by the P&H HC in ‘CCEX Vs Ambica Overseas’ [2012] [25 STR 348];