TaxTMI 
TaxTMI 
2024 (10) TMI 503
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....passed by Commissioner of Central Excise, Bangalore / Commissioner of Central Excise(Appeals), Bangalore. Since the issue involved in all these appeals is common, they are taken up together for hearing and disposal. The details of the appeals are as under : - Appeal No. Period of dispute Impugned order No. and date Demand Penalty E/755/2012 2006-07 to 2010-11 (upto May 2010) Order-in-Original No. 07/2011 dated 23.12.2011 Rs.1,19,63,828/- Rs.1,19,63,828/- E/26167/2013 March 2011 to October 2011 Order-in-Original No. 22/2012 dated 24.01.2013 Rs.54,74,986/- Rs.54,74,969/- E/20511/2017 June 2010 to February 2011 Order-in-Appeal No. 10/2017 - AU I dated 11.01.2017 Rs.45,54,978/- Rs.45,54,978/- E/20789/2017 December 2011 to ....
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....k of M/s. Indian Oil Corporation Ltd. and M/s. Bharat Petroleum Corporation Ltd. under agreements / MOUs entered with them. In terms of agreements / MOUs entered, the appellant pay overriding commission to the said oil companies who raise invoices charging service tax under the category of BASs. The appellant avail cenvat credit on the service tax paid on the sales commission as input service in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 (CCR, 2004). He has submitted that during the material period, the definition of input service under Rule 2(l) of CCR, 2004 specifically included "advertisement or sales promotion services" in its scope; hence admissible to credit. He has submitted that the finding of the Commissioner that the sale....
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....ppeals for determination is whether the appellants are entitled to avail cenvat credit of the service tax paid on sales commission during the relevant period. Undisputedly, the appellant who manufactures, inter alia, LPG gas stoves, entered into agreements / MOUs with various oil companies including BPCL would be sold through BPCL's distributors and agreed to pay commission as stipulated in the said agreement. Since the commission paid to BPCL is leviable to service tax, appellant discharged service tax on the sales commission which they had later availed as credit being an input service. The definition of input service at the relevant point of time reads as follows:- up to 01.04.2008 2(1) "input service" means any service, (i) used b....
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...., auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 1.4.2011 onwards 2(1) "input service" means any service, (i) used by a provider of taxable service (output service from 1.7.2012) for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, includes services used in relation and to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating ....