https://www.taxtmi.com/article/detailed?id=6687 The Central Government amended Rule 2(l) of the Cenvat Credit Rules to insert an explanation that sales promotion includes services by way of sale of dutiable goods on commission basis, thereby making services of sales commission agents fall within the definition of input services and enabling the claim of Cenvat credit on such services; commentators differ on whether the explanation is clarificatory (retrospective) or prospective in effect. en-us Tue, 16 Feb 2016 08:07:32 +0530 Tue, 16 Feb 2016 08:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6687 The Central Government amended Rule 2(l) of the Cenvat Credit Rules to insert an explanation that sales promotion includes services by way of sale of dutiable goods on commission basis, thereby making services of sales commission agents fall within the definition of input services and enabling the claim of Cenvat credit on such services; commentators differ on whether the explanation is clarificatory (retrospective) or prospective in effect. Articles Cenvat Credit Tue, 16 Feb 2016 08:07:32 +0530 https://www.taxtmi.com/article/detailed?id=6687