https://www.taxtmi.com/caselaws?id=218551 The appellant was entitled to avail CENVAT credit on service tax paid to commission agents for the period from April 2005 to June 2007. The court ruled in favor of the appellant, allowing the appeal and setting aside the previous decision against them. The judge found that sales promotion fell within the definition of input service under the CENVAT Credit Rules 2004, supporting the appellant's claim for CENVAT credit on sales commission. The court emphasized that the appellant's position was consistent with the legal framework and precedents cited, ultimately granting them the benefit of the service tax credit. en-us Mon, 05 Nov 2012 00:00:00 +0530 Wed, 21 Aug 2013 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218551 The appellant was entitled to avail CENVAT credit on service tax paid to commission agents for the period from April 2005 to June 2007. The court ruled in favor of the appellant, allowing the appeal and setting aside the previous decision against them. The judge found that sales promotion fell within the definition of input service under the CENVAT Credit Rules 2004, supporting the appellant's claim for CENVAT credit on sales commission. The court emphasized that the appellant's position was consistent with the legal framework and precedents cited, ultimately granting them the benefit of the service tax credit. Case-Laws Central Excise Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218551