Service tax on comission on sale & outward transportation &

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Gourav Choudhary (Querist)
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10 August 2011 PLease help me in regards to whether service tax paid in the followng cases is available for set off with excise duty payable in case of manuacturing Company :
a) Service tax paid on commission to Sales promoter of the company for sale
b) Service tax on outward transportation .i.e, company is incuuring transportation for sale & paying service tax
c) Service tax paid for handling charges i.e, for loading/unloading of goods from/to godowns.

Please give your valuable openion & reference of Act or case law, if any

U S Sharma

U S Sharma (Expert)
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10 August 2011 cenvat credit

a) not available - comission is not an input service for manufacturing.

b) not available - if the sales are made at factory gate, but if the point of sale is other than factory gate, then available upto the point of sale. (like FOB sales, CFR sales, trnasportation upto depot)

c) available in case the services are used for inward handling ( outward handling is not available under light of b) above.

Gourav Choudhary

Gourav Choudhary (Querist)
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11 August 2011 Thanks Mr.US Sharma for your valuable reply. But can you please send me the reference of service TAx Act or Excise act from where I can read the text of same.

U S Sharma

U S Sharma (Expert)
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11 August 2011 https://www.cbec.gov.in/excise/cxrules/new-cenvat-rules.htm

read rule 2(l)(ii)

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