https://www.taxtmi.com/forum/issue?id=3887 Manufacturer claimed CENVAT credit for service tax paid on sales commissions; audit reversed credits and imposed penalty and interest paid in cash. Board guidance treats sales promotion and commission services as creditable where conditions are met. The definition of input service includes advertisement and sales promotion used directly or indirectly in relation to manufacture and clearance. Credit thus appears prima facie admissible, subject to establishing nexus to manufacture and producing contractual and audit-related documentary evidence. en-us Wed, 07 Mar 2012 13:20:48 +0530 Thu, 23 Jan 2025 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3887 Manufacturer claimed CENVAT credit for service tax paid on sales commissions; audit reversed credits and imposed penalty and interest paid in cash. Board guidance treats sales promotion and commission services as creditable where conditions are met. The definition of input service includes advertisement and sales promotion used directly or indirectly in relation to manufacture and clearance. Credit thus appears prima facie admissible, subject to establishing nexus to manufacture and producing contractual and audit-related documentary evidence. Discussion-Forum Service Tax Wed, 07 Mar 2012 13:20:48 +0530 https://www.taxtmi.com/forum/issue?id=3887