2019 (7) TMI 653

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....dent (AR) for the Respondent ORDER RAMESH NAIR : The issue involved is taxability of sales commission paid by the appellant to overseas Sales Commission Agent under reverse charge mechanism, in terms of Section 66A of Finance Act, 1994. 2. Shri Amal Dave, Ld. Counsel appearing on behalf of appellant fairly concedes that appellant are not contesting the demand on merit however, they are str....

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....rseas - 2012 (25) STR 348 (P&H). Therefore, even if the service was taxable, the appellant was entitled for Cenvat credit. He submits that almost major amount of excise duty on their final products was paid through PLA, therefore, the amount demanded was cenvatable and accordingly, the situation is Revenue neutral. For this reason also there cannot be any malafide intention in non-payment of servi....

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....Energy Limited 4. Shri S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both the sides and perused the record. As conceded by the ld. Counsel, we are not going in the merits of the case. As per the submissions of the ld. Counsel, the demand is not sustainable for the ext....