service tax credit on commission on sales


This query is : Resolved 

18 September 2009 Sir
Being manufacturer can we claim on 'service tax credit' on commission on sales.

19 September 2009 Recently it has been held that sales is a pre condition for manufacture and hence advertisement is an input service used directly or indirectly in relation to manufacture.

By the same ratio, the credit is available, if you are manufacturing excisable products.


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