https://www.taxtmi.com/caselaws?id=201343 The Tribunal dismissed the Revenue's appeal, affirming that overseas commission paid by the respondent qualifies as an input service connected to manufacturing and sales activities. The Tribunal emphasized that business promotion activities contributing to revenue through the manufacture and sale of additional goods are linked to sales, making the service tax paid on such services attributable to input service tax. The Tribunal highlighted the importance of avoiding a narrow interpretation to deny relief to the respondent under the Cenvat Credit Rules, 2004. en-us Wed, 08 Sep 2010 00:00:00 +0530 Mon, 10 Jan 2011 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201343 The Tribunal dismissed the Revenue's appeal, affirming that overseas commission paid by the respondent qualifies as an input service connected to manufacturing and sales activities. The Tribunal emphasized that business promotion activities contributing to revenue through the manufacture and sale of additional goods are linked to sales, making the service tax paid on such services attributable to input service tax. The Tribunal highlighted the importance of avoiding a narrow interpretation to deny relief to the respondent under the Cenvat Credit Rules, 2004. Case-Laws Service Tax Wed, 08 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201343