https://www.taxtmi.com/caselaws?id=76703 The Tribunal ruled in favor of the appellant, allowing them to claim credit for service tax paid on commission for export sales. The decision emphasized that services related to business activities, such as those provided by a commission agent, are eligible for credit. The Tribunal rejected the Revenue's challenge based on previous tribunal decisions and clarified that services directly linked to business activities qualify as input services for manufacturers. This outcome aligns with the legislative intent to differentiate between inputs for manufacture and input services, ultimately supporting the appellant's eligibility for the credit. en-us Mon, 01 Feb 2010 00:00:00 +0530 Mon, 21 Apr 2014 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76703 The Tribunal ruled in favor of the appellant, allowing them to claim credit for service tax paid on commission for export sales. The decision emphasized that services related to business activities, such as those provided by a commission agent, are eligible for credit. The Tribunal rejected the Revenue's challenge based on previous tribunal decisions and clarified that services directly linked to business activities qualify as input services for manufacturers. This outcome aligns with the legislative intent to differentiate between inputs for manufacture and input services, ultimately supporting the appellant's eligibility for the credit. Case-Laws Service Tax Mon, 01 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76703