https://www.taxtmi.com/caselaws?id=263907 The Tribunal allowed the appeal, determining that the appellants' activities constituted "Sales Promotion" eligible for Cenvat credit, not mere "Sales." Relying on precedents and a CBEC Circular, the Tribunal set aside the Commissioner's decision, emphasizing the broad interpretation of "input service" to include sales promotion activities integral to manufacturing final products. The decision highlighted the distinction between sales promotion and sales activities, supporting the admissibility of credit for sales promotion services provided by sales commission agents. en-us Tue, 21 Jul 2015 00:00:00 +0530 Sat, 12 Sep 2015 07:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263907 The Tribunal allowed the appeal, determining that the appellants' activities constituted "Sales Promotion" eligible for Cenvat credit, not mere "Sales." Relying on precedents and a CBEC Circular, the Tribunal set aside the Commissioner's decision, emphasizing the broad interpretation of "input service" to include sales promotion activities integral to manufacturing final products. The decision highlighted the distinction between sales promotion and sales activities, supporting the admissibility of credit for sales promotion services provided by sales commission agents. Case-Laws Central Excise Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263907