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The appellant had rightly availed the Cenvat Credit on the amount of commission paid to its sales agent for sales promotion activity. The agent's obligations included assisting the appellant in receiving payments from buyers, providing information about tenders, market rates, and competitive possibilities, and procuring sales orders. The commission was agreed at 2% of the net invoice value, payable in US$ after receiving full payment from the customer. The adjudicating authority did not provide a reasonable explanation for denying the arrangement between the appellant and the agent for sales promotion. The allegations of suppression in the Show Cause Notice are redundant, and the extended period of limitation invoked by the Department is held to be time-barred. Consequently, the appellant is entitled to avail the Cenvat Credit on the service tax paid on foreign commission under reverse charge.
The appellant had rightly availed the Cenvat Credit on the amount of commission paid to its sales agent for sales promotion activity. The agent's obligations included assisting the appellant in receiving payments from buyers, providing information about tenders, market rates, and competitive possibilities, and procuring sales orders. The commission was agreed at 2% of the net invoice value, payable in US$ after receiving full payment from the customer. The adjudicating authority did not provide a reasonable explanation for denying the arrangement between the appellant and the agent for sales promotion. The allegations of suppression in the Show Cause Notice are redundant, and the extended period of limitation invoked by the Department is held to be time-barred. Consequently, the appellant is entitled to avail the Cenvat Credit on the service tax paid on foreign commission under reverse charge.
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