2015 (10) TMI 1801

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....he Respondent : Shri Alok Srivastava, Dy.Commissioner (AR) ORDER Per: P.K. Das 1. The applicants are engaged in the manufacture of Cotton Yarn. They engaged the agents abroad for selling the goods and paid the commission, on which paid Service Tax under reverse charge mechanism. The dispute relates to as to whether the applicant is eligible to avail CENVAT Credit on the Service Tax paid o....

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....ating authority had given a detailed finding and observed that in the present case, they have not paid commission on sales promotion. It is submitted that the applicant paid the amount for procuring the order. It is also submitted that there is a distinction between the sales promotion and payment for procurement of order. Sales promotion is clearly related on advertisement, campaign etc. In the p....