https://www.taxtmi.com/forum/issue?id=107249 Cenvat credit for service tax on commission agent services depends on the substance of the activity and the accounting treatment; tribunal precedents favouring input service recognition have been disturbed by a contrary Gujarat High Court decision, so eligibility turns on whether payments are documented and booked as sales promotion or as commission to agents. en-us Thu, 28 Aug 2014 12:32:35 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107249 Cenvat credit for service tax on commission agent services depends on the substance of the activity and the accounting treatment; tribunal precedents favouring input service recognition have been disturbed by a contrary Gujarat High Court decision, so eligibility turns on whether payments are documented and booked as sales promotion or as commission to agents. Discussion-Forum Service Tax Thu, 28 Aug 2014 12:32:35 +0530 https://www.taxtmi.com/forum/issue?id=107249