https://www.taxtmi.com/forum/issue?id=108888 Eligibility of cenvat credit on sales commission depends on whether commission-agent services qualify as input services used in or in relation to manufacture and clearance of goods as business auxiliary services. CBEC guidance treats commission services as sales promotion eligible for credit; however conflicting appellate and high court rulings, notably from one jurisdiction, have led to departmental demands. Practitioners therefore advise options: take credit and keep unutilised; take and reverse under protest with departmental intimation; or refrain from availing credit depending on local precedent and limitation risks. en-us Wed, 15 Jul 2015 14:05:56 +0530 Thu, 23 Jan 2025 15:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108888 Eligibility of cenvat credit on sales commission depends on whether commission-agent services qualify as input services used in or in relation to manufacture and clearance of goods as business auxiliary services. CBEC guidance treats commission services as sales promotion eligible for credit; however conflicting appellate and high court rulings, notably from one jurisdiction, have led to departmental demands. Practitioners therefore advise options: take credit and keep unutilised; take and reverse under protest with departmental intimation; or refrain from availing credit depending on local precedent and limitation risks. Discussion-Forum Service Tax Wed, 15 Jul 2015 14:05:56 +0530 https://www.taxtmi.com/forum/issue?id=108888