https://www.taxtmi.com/caselaws?id=250065 The judge upheld the first appellate authority's decision allowing Cenvat Credit on service tax paid on Business Auxiliary Services for sales commission, based on factual findings and supporting evidence. The judge determined that the commission paid was for sales promotion expenses, in line with the Chartered Accountant's certificate and previous findings. The Revenue's appeal, challenging the interpretation of the Cenvat Credit Rules, was dismissed as lacking merit. The impugned order was upheld as correct and legal, with the judgment rendered on 18.7.2014. en-us Fri, 18 Jul 2014 00:00:00 +0530 Sat, 17 Jan 2015 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250065 The judge upheld the first appellate authority's decision allowing Cenvat Credit on service tax paid on Business Auxiliary Services for sales commission, based on factual findings and supporting evidence. The judge determined that the commission paid was for sales promotion expenses, in line with the Chartered Accountant's certificate and previous findings. The Revenue's appeal, challenging the interpretation of the Cenvat Credit Rules, was dismissed as lacking merit. The impugned order was upheld as correct and legal, with the judgment rendered on 18.7.2014. Case-Laws Central Excise Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250065