https://www.taxtmi.com/caselaws?id=172803 Commission agents' services and advertisement services were considered within the inclusive scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 where a prima facie nexus with sales promotion of manufactured goods was shown. The commission-based sales promotion activity supported credit eligibility, and the revenue did not show that the advertisement expenditure related equally to manufactured and traded goods. On that basis, the amount already deposited was treated as sufficient, further pre-deposit was dispensed with, and recovery was stayed pending appeal. en-us Tue, 24 Jul 2007 00:00:00 +0530 Thu, 26 Oct 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172803 Commission agents' services and advertisement services were considered within the inclusive scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 where a prima facie nexus with sales promotion of manufactured goods was shown. The commission-based sales promotion activity supported credit eligibility, and the revenue did not show that the advertisement expenditure related equally to manufactured and traded goods. On that basis, the amount already deposited was treated as sufficient, further pre-deposit was dispensed with, and recovery was stayed pending appeal. Case-Laws Service Tax Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172803