https://www.taxtmi.com/caselaws?id=205600 Service tax paid on overseas commission agent services was treated as potentially eligible for Cenvat credit where the services were used as input services for the manufacturer or output service provider. Although the Commissioner (Appeals) had viewed such services as outside Rule 2(l) of the Cenvat Credit Rules, 2004, the later Board circular clarified that tax paid under Section 66A of the Finance Act, 1994 may be available as input credit when the underlying services satisfy the input-service test. On that prima facie basis, the tax paid on overseas commission was regarded as connected with the goods manufactured, and pre-deposit of duty and penalty was waived pending appeal. en-us Fri, 17 Apr 2009 00:00:00 +0530 Sat, 23 Mar 2013 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205600 Service tax paid on overseas commission agent services was treated as potentially eligible for Cenvat credit where the services were used as input services for the manufacturer or output service provider. Although the Commissioner (Appeals) had viewed such services as outside Rule 2(l) of the Cenvat Credit Rules, 2004, the later Board circular clarified that tax paid under Section 66A of the Finance Act, 1994 may be available as input credit when the underlying services satisfy the input-service test. On that prima facie basis, the tax paid on overseas commission was regarded as connected with the goods manufactured, and pre-deposit of duty and penalty was waived pending appeal. Case-Laws Service Tax Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205600