https://www.taxtmi.com/article/detailed?id=2075 Cenvat credit on service tax paid to commission agents is not admissible because commission agents effect sales directly and are not analogous to the illustrative activities constituting input service; therefore such services fall outside the inclusive definition and credit is denied, creating divergence from prior tribunal decisions and a Board circular that treated commission-based sales services as admissible input services. en-us Mon, 11 Mar 2013 12:48:43 +0530 Wed, 16 Apr 2014 11:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2075 Cenvat credit on service tax paid to commission agents is not admissible because commission agents effect sales directly and are not analogous to the illustrative activities constituting input service; therefore such services fall outside the inclusive definition and credit is denied, creating divergence from prior tribunal decisions and a Board circular that treated commission-based sales services as admissible input services. Articles Cenvat Credit Mon, 11 Mar 2013 12:48:43 +0530 https://www.taxtmi.com/article/detailed?id=2075