https://www.taxtmi.com/caselaws?id=171187 The Tribunal allowed all appeals, granting relief to the appellants. It was determined that the services provided by the agents constituted sales promotion activities, making them eligible for CENVAT credit under the CENVAT Credit Rules, 2004. The Tribunal emphasized that actual sales promotion activities by the commission agents were crucial for the availability of credit. Penalties imposed under Rule 15 were mitigated due to the demonstration of sales promotion activities. The appeals were allowed based on the evidence presented, and the order was pronounced in open court. en-us Fri, 31 Jan 2014 00:00:00 +0530 Thu, 23 Jul 2015 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171187 The Tribunal allowed all appeals, granting relief to the appellants. It was determined that the services provided by the agents constituted sales promotion activities, making them eligible for CENVAT credit under the CENVAT Credit Rules, 2004. The Tribunal emphasized that actual sales promotion activities by the commission agents were crucial for the availability of credit. Penalties imposed under Rule 15 were mitigated due to the demonstration of sales promotion activities. The appeals were allowed based on the evidence presented, and the order was pronounced in open court. Case-Laws Service Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171187