23 May 2014
We are Excisable unit and aviling credit of service tax paid by us on commission paid to foreign saling agent.
during audit under EA-2000 of our unit audit party has taken para for aviling credit of service tax paid by us on commission paid to foreign saling agent, based on Honourabale Gujarat High Court decision.
Query 1. Is there any Supreme court / other High court decision in favour of Assessee 2. Can we request AC/ DC to keep SCN pending till decision of Honourable Supreme Court, in the appeal, filed against the decision of Honourabale Gujarat High Court.
23 May 2014
You may refer to recent case of Bhuruka gases ltd given by Guj HC . The payment if it's towards sales promotion then it will be allowed and if it's mere commission towards sale then it will not be allowed .