https://www.taxtmi.com/caselaws?id=171182 The Tribunal ruled in favor of the appellant regarding the admissibility of Cenvat credit based on a bill raised by a commission agent for sales promotion activities. The Tribunal found a nexus between the input service and the manufacture of goods, emphasizing the importance of sales promotion in determining credit eligibility. Scrutinizing document deficiencies, the Tribunal criticized the lack of proper verification and reasoning by the authorities. Addressing the limitation period issue separately, the Tribunal ultimately allowed the appeal, granting relief to the appellant based on the merits and limitations of the case. en-us Tue, 03 Dec 2013 00:00:00 +0530 Thu, 23 Jul 2015 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171182 The Tribunal ruled in favor of the appellant regarding the admissibility of Cenvat credit based on a bill raised by a commission agent for sales promotion activities. The Tribunal found a nexus between the input service and the manufacture of goods, emphasizing the importance of sales promotion in determining credit eligibility. Scrutinizing document deficiencies, the Tribunal criticized the lack of proper verification and reasoning by the authorities. Addressing the limitation period issue separately, the Tribunal ultimately allowed the appeal, granting relief to the appellant based on the merits and limitations of the case. Case-Laws Service Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171182