https://www.taxtmi.com/caselaws?id=123129 Sales promotion commission was treated as prima facie eligible as an input service under Rule 2(l) of the Cenvat Credit Rules, because such promotional activity is not confined to the factory premises and may necessarily take place outside it. On that prima facie view, the objection based on the absence of activity within the factory was rejected at the interim stage. The appellant was therefore granted waiver of pre-deposit and stay of recovery. en-us Tue, 27 Nov 2007 00:00:00 +0530 Thu, 06 Sep 2012 17:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123129 Sales promotion commission was treated as prima facie eligible as an input service under Rule 2(l) of the Cenvat Credit Rules, because such promotional activity is not confined to the factory premises and may necessarily take place outside it. On that prima facie view, the objection based on the absence of activity within the factory was rejected at the interim stage. The appellant was therefore granted waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Tue, 27 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123129