CENVAT credit on commission agent services upheld as admissible under the broader input service principle.

Service tax paid on commission agent services was treated as admissible CENVAT credit, because input service was applied in a broad, settled sense and the Board's clarification supported credit on sales commission. The Revenue's reliance on Maruti Suzuki was not accepted, as later appellate and High Court rulings had distinguished that authority in this context. On that basis, the credit claim was upheld and the Revenue's challenge failed.

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Issues: Whether service tax paid on commission agent services was admissible as CENVAT credit to the assessee.

Analysis: The claim for credit was examined in the light of the settled understanding of input service, including the decisions holding that the definition is not to be read narrowly and the Board's own clarification that credit on sales commission is admissible. The contrary reliance on Maruti Suzuki did not assist the Revenue because that decision had been distinguished in the later appellate and High Court rulings referred to in the order.

Conclusion: The service tax paid on commission agent services was held to be admissible as CENVAT credit, and the Revenue's appeal was rejected.

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