CENVAT Credit admissible on Service Tax on Commission to Consignment Agent

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CESTAT, NEW DELHI BENCH

Vishal Pipes Ltd.

v.

Commissioner of Central Excise

FINAL ORDER NOS. 292 of 2012-SM (BR) &

S-266 of 2012-SM (BR)

APPLICATION No. E/STAY/2935 of 2011-SM

APPEAL NO. E/2243 of 2011-SM

MARCH 22, 2012

There is no dispute about role of consignment agent attributing to the promotion of the sale. Once sale promotion falls within Rule 2 (l) of Cenvat Credit Rules 2004, admissibility of cenvat credit of the service tax paid in respect of such service availed is permissible.