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Cenvat credit on sales commission - Assessees in Gujarat given the short shrift


Credit on sales commission being denied in Gujarat

Congrats to the author for writing this excellent piece. Fortunately, the Cadila decision is not being being followed by the Department outside of Gujarat. We should expect more issues in terms of the impact due to conflicting HC decisions, under the GST law, as we now have under the income tax law.

While on the subject... the Department is very keen to follow the decision of the jurisdictional HC, only in respect of transactions where credit or any other benefit is deniable. In terms of the applicability of Section 11B of the CEA vis-a-vis refund claims filed by services exporters, the Service Tax Department in Karnataka is refusing to follow the decision of the jurisdictional Karnataka HC in the mPortal case, wherein, it had held that Section 11B is inapplicable in respect of refund claims filed under Rule 5 of the CCR.

So, it is a case of convenience for the Department.. heads the Department wins.. tails, the assessee loses.

S Sivakumar
Advocate, Bangalore

SUBRAMANI SIVAKUMAR 29/12/2015

 

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