https://www.taxtmi.com/caselaws?id=205200 The Appellate Tribunal upheld the eligibility of M/s. Hindalco Industries Limited to avail cenvat credit on commission paid to foreign parties under Business Auxiliary Services. The Tribunal ruled in favor of the assessee, determining that the commission paid for procuring export orders qualified as input services falling under sales promotion activities. Citing relevant precedents, the Tribunal emphasized the distinction between inputs for manufacture and input services related to business activities, ultimately concluding that the commission paid was eligible for cenvat credit. The appeal by the Revenue was rejected, affirming the eligibility of the assessee for the benefit of credit on service tax paid. en-us Fri, 22 Jul 2011 00:00:00 +0530 Fri, 21 Jun 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205200 The Appellate Tribunal upheld the eligibility of M/s. Hindalco Industries Limited to avail cenvat credit on commission paid to foreign parties under Business Auxiliary Services. The Tribunal ruled in favor of the assessee, determining that the commission paid for procuring export orders qualified as input services falling under sales promotion activities. Citing relevant precedents, the Tribunal emphasized the distinction between inputs for manufacture and input services related to business activities, ultimately concluding that the commission paid was eligible for cenvat credit. The appeal by the Revenue was rejected, affirming the eligibility of the assessee for the benefit of credit on service tax paid. Case-Laws Service Tax Fri, 22 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205200