TaxTMI 
TaxTMI 
DEAR SIR,
CAN WE AVAIL SERVICE TAX CREDIT ON COMMISSION AGENT SERVICE (SALES COMMISSION) AS A INPUT SERVICE, SINCE OUR UNIT IS IN MAHARASHTRA, PLEASE EXPLAIN , THANKS & REGARDS , URGENT REQUIRED
COMMISSION AGENT SERVICE TAX CREDIT AS A INPUT SERVICE
15 May 2014 
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Service tax credit on commission services depends on whether the commission qualifies as an input service used up to the place of removal.
Availability of CENVAT credit on commission (sales commission) hinges on whether the commission service qualifies as an input service used up to the place of removal. Assessing eligibility requires factual analysis of timing (pre- or post-manufacture/removal), whether the service constitutes sale-promotion or market development, and how statutory definitions and administrative guidance on input services are harmonised to permit credit. (AI Summary)
Availability of CENVAT credit on commission (sales commission) hinges on whether the commission service qualifies as an input service used up to the place of removal. Assessing eligibility requires factual analysis of timing (pre- or post-manufacture/removal), whether the service constitutes sale-promotion or market development, and how statutory definitions and administrative guidance on input services are harmonised to permit credit. (AI Summary)