Cenvat credit of service tax on sales commission

[Vartik Choksi]

Whether the we can avail the Cenvat Credit of service tax paid on sales commission and utilize the said Cenvat Credit for the payment of duty of excise on excisable goods.

AI Summary

Cenvat credit on service tax for sales commission can be used to discharge excise duty under the Cenvat framework.
Service tax paid on sales commission is creditable as Cenvat where the commission promotes sale of excisable goods; such Cenvat credit, governed by the Cenvat Credit Rules, may be utilised for payment of excise duty, there being no stated restriction on using service-tax-derived credit to discharge excise liability.