https://www.taxtmi.com/caselaws?id=246512 The Tribunal held that the service of commission agents for procuring sales orders qualifies as an 'input service' eligible for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules. The Tribunal disagreed with the lower authorities' findings, emphasizing that such services are akin to sales promotion and constitute an 'activity related to business.' Relying on precedent judgments, the Tribunal allowed the appeals, set aside the order disallowing Cenvat credit, and granted relief to the appellants by permitting the Cenvat credit and stay applications in their favor. en-us Tue, 10 Jul 2012 00:00:00 +0530 Wed, 09 Jul 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246512 The Tribunal held that the service of commission agents for procuring sales orders qualifies as an 'input service' eligible for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules. The Tribunal disagreed with the lower authorities' findings, emphasizing that such services are akin to sales promotion and constitute an 'activity related to business.' Relying on precedent judgments, the Tribunal allowed the appeals, set aside the order disallowing Cenvat credit, and granted relief to the appellants by permitting the Cenvat credit and stay applications in their favor. Case-Laws Central Excise Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246512