Dear Sir, We are giving commission on our sales amount and receiving the bill of service tax by commission receiver so please tell us that Can we claim service tax against our manufacturing ret

[SUNIL & KALPANA SINGH TOMAR]

Dear Sir,

We are giving commission on our sales and receiving the bill of service tax by commission receiver ( which is mediater) so please tell us that Can we claim service tax against our manufacturing  return ER-1 with which notification number. 

We are waiting for your reply.

 

Thanks 

Kalpana Singh

 

[JAMES PG]

Cenvat credit of ST paid on sales commission is eligible under CCR since sales promotion is specifically included in the definition of input service. CBEC vide Circular No 943/04/2011-CX, dated April 29, 2011 also has clarified this. Availment of Cenvat credit and details like op balance, utilisation , cl balance etc are to be shown against Sl No 5 in ER-1 Return and not against any Notn No.

AI Summary

Cenvat credit eligibility: Service tax on sales commission is claimable and must be reported in ER 1 return.
Cenvat credit of service tax paid on sales commission is eligible as an input service; availment and details (opening balance, utilisation, closing balance) must be shown in the ER 1 return under Sl. No. 5 and not against any notification number.