https://www.taxtmi.com/caselaws?id=271271 The Court upheld the Tribunal's decision, denying cenvat credit for commission paid to distributors/stockists as their activities were deemed sales-related, not sales promotion. The Court emphasized that the agreement primarily focused on stockist functions, with commission based on sales turnover. The Court clarified that commission payments to agents did not qualify as sales promotion activities eligible for cenvat credit, ultimately dismissing the tax appeal. en-us Wed, 06 Jan 2016 00:00:00 +0530 Sat, 14 May 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271271 The Court upheld the Tribunal's decision, denying cenvat credit for commission paid to distributors/stockists as their activities were deemed sales-related, not sales promotion. The Court emphasized that the agreement primarily focused on stockist functions, with commission based on sales turnover. The Court clarified that commission payments to agents did not qualify as sales promotion activities eligible for cenvat credit, ultimately dismissing the tax appeal. Case-Laws Service Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271271