AI Drafter 
TaxTMI 
TaxTMI 
2018 (7) TMI 767
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....A.B. Kulgod, Authorised Representative on behalf of Revenue. 3. Heard both sides and perused the records. 4. Relying on following decisions, learned Counsel argued that in respect of the same services provided by the overseas commission agents, CENVAT Credit have continuously been allowed:- (a) Commissioner of Central Excise v. Ambika Overseas - 2012 (25) STR 3348 (P&H). (b) Commissioner of Central Excise & ST v. Plastiblends India Ltd. (Unit-I) - 2017 (52) STR 370 (T) (c) Stanley Seating v. CCE - 2017 (3) GSTL 137 (T) (d) Monarch Catalyst Pvt. Ltd. v. CCE - 2016 (41) STR 904 (Tri.-Mum) (e) Bhuruka Gases Ltd. v. CCE C & ST - 2015 (37) STR 818 (Tri. - Bang) 4.1 She also relied upon the Circular of CBEC No. 943/4/2011-....
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....he appellant clearly placed the responsibility to undertake activities to promote the sale and other business objective of the company on the said commission agents. 5. Description of Processes (a) DURALINE will supply "said products' to MASER OR end customers in the TERRITORY on receiving specific orders subject to availability of stocks or under specifically agreed lead times for dispatches. (b) MASER shall be further entitled to sell the 'said products' in the markets in the said TERRITORY and tenders in the said TERRITORY only. (c) It will be the responsibility of MASER to obtain license for the import of the goods in its country and to pay all the customs duties, import duties and other clearance charges f....
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.... any material omission or misrepresentation in the sale of "said products". Under this Agreement Duraline is considered to be the owners of design/specifications of the 'said products' and that it takes full responsibility for compliance of specifications thereof. (g) MASER undertakes to market the products supplied to it by DURALINE in the packages / containers in which they are received. MASER shall not alter the labels of the containers or packages in any way and shall not defact, remove, obliterate or in any manner modify or alter the trade marks, grade indications and other matters appearing thereon. (h) MASER shall promptly forward to DURALINE any complaints, letters, demands or other form of communication received f....
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....9. Relationship Of The Parties: MASER will act as an Distributor of DURALINE with a right to market & sell the "said products" imported by it, in the markets in the said TERRITORY only. None of the employees of MASER shall be considered employees of DURALINE. Maser shall not bind or make commitments for DURALINE in any manner whatsoever unless authorized to do so by DURALINE in writing. 10. Conflicting Activities: During the term of this Agreement, MASER will not directly or indirectly enter into any activity or business arrangement, which conflicts with its obligations towards DURALINE. MASER and/or any of its associates will not promote or sell any other similar product of any other company, which is directly competitive in natur....
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....e stock or assets of the other party has been acquired by an unaffiliated third party; or III. If the other party has breached any material provision of this Agreement; provided that the non-breaching party has given the breaching party written notice of termination for breach and the breaching party has not cured the breach within thirty (30) days of receipt of notice; or b) DURALINE shall have the right to terminate this Agreement on sixty (60) days prior written notice to MASER. I. If either party in its own judgment feels that the agreement with other party is either detrimental to or not beneficial to its business in Thailand or any other market. II. If MASER fails to meet any of its annual revenue goals for the year; or ....