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    <title>Cenvat credit of service tax on sales commission</title>
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    <description>Service tax paid on sales commission is creditable as Cenvat where the commission promotes sale of excisable goods; such Cenvat credit, governed by the Cenvat Credit Rules, may be utilised for payment of excise duty, there being no stated restriction on using service-tax-derived credit to discharge excise liability.</description>
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      <description>Service tax paid on sales commission is creditable as Cenvat where the commission promotes sale of excisable goods; such Cenvat credit, governed by the Cenvat Credit Rules, may be utilised for payment of excise duty, there being no stated restriction on using service-tax-derived credit to discharge excise liability.</description>
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