https://www.taxtmi.com/article/detailed?id=602 Whether service tax paid to a commission agent qualifies as input service depends on the combined statutory definition which covers services used directly or indirectly in or in relation to manufacture and clearance and an inclusive list of ancillary services such as advertisement and sales promotion; commission agent activities that constitute sales promotion or integrated services used in relation to manufacture or clearance therefore qualify for Cenvat credit under Rule 2(l) of the CENVAT Credit Rules. en-us Wed, 16 Dec 2009 00:00:00 +0530 Wed, 16 Dec 2009 09:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=602 Whether service tax paid to a commission agent qualifies as input service depends on the combined statutory definition which covers services used directly or indirectly in or in relation to manufacture and clearance and an inclusive list of ancillary services such as advertisement and sales promotion; commission agent activities that constitute sales promotion or integrated services used in relation to manufacture or clearance therefore qualify for Cenvat credit under Rule 2(l) of the CENVAT Credit Rules. Articles Cenvat Credit Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=602