https://www.taxtmi.com/caselaws?id=264776 Cenvat credit was held admissible on service tax paid on sales commission to agents, because commission-based sales promotion fell within the scope of input service and the Board's clarification supported that treatment. The restrictive phrase "up to the place of removal" was not applied to deny credit on the department's approach. Credit was also denied on a ground not set out in the show cause notice, which was impermissible. The appellant therefore succeeded on merits and on the procedural defect in the denial. en-us Wed, 09 Oct 2013 00:00:00 +0530 Thu, 01 Oct 2015 11:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264776 Cenvat credit was held admissible on service tax paid on sales commission to agents, because commission-based sales promotion fell within the scope of input service and the Board's clarification supported that treatment. The restrictive phrase "up to the place of removal" was not applied to deny credit on the department's approach. Credit was also denied on a ground not set out in the show cause notice, which was impermissible. The appellant therefore succeeded on merits and on the procedural defect in the denial. Case-Laws Service Tax Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264776