https://www.taxtmi.com/caselaws?id=201761 The appellate tribunal dismissed the department's appeal, upholding the Commissioner (Appeals) decision that overseas commission paid by the manufacturer could be considered as input services for claiming Cenvat credit. The tribunal recognized the activities of overseas commission agents as sales promotion efforts, essential for future sales. Additionally, the tribunal affirmed the validity of the documents used by the manufacturer for claiming Cenvat credit, emphasizing the manufacturer's compliance with the Cenvat Credit Rules as a service recipient. en-us Tue, 20 Jul 2010 00:00:00 +0530 Tue, 28 Aug 2012 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201761 The appellate tribunal dismissed the department's appeal, upholding the Commissioner (Appeals) decision that overseas commission paid by the manufacturer could be considered as input services for claiming Cenvat credit. The tribunal recognized the activities of overseas commission agents as sales promotion efforts, essential for future sales. Additionally, the tribunal affirmed the validity of the documents used by the manufacturer for claiming Cenvat credit, emphasizing the manufacturer's compliance with the Cenvat Credit Rules as a service recipient. Case-Laws Service Tax Tue, 20 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201761