https://www.taxtmi.com/caselaws?id=213701 The Tribunal dismissed the Revenue's appeal, affirming that the service of commission agents received by the respondent qualified as an input service eligible for Cenvat credit. The Tribunal held that the service provided by the commission agent was akin to sales promotion and an essential business activity for the manufacturer, falling within the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal emphasized that activities integral to the business of manufacture, including those before or after the manufacturing process, are covered under the definition of input service. en-us Thu, 02 Jun 2011 00:00:00 +0530 Mon, 23 Nov 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213701 The Tribunal dismissed the Revenue's appeal, affirming that the service of commission agents received by the respondent qualified as an input service eligible for Cenvat credit. The Tribunal held that the service provided by the commission agent was akin to sales promotion and an essential business activity for the manufacturer, falling within the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal emphasized that activities integral to the business of manufacture, including those before or after the manufacturing process, are covered under the definition of input service. Case-Laws Service Tax Thu, 02 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213701