https://www.taxtmi.com/caselaws?id=326118 CESTAT Ahmedabad held that sales promotion activities qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004, including services related to dutiable goods on a commission basis. The amendment to Rule 2(l) via Notification 2/2016 CE(NT) is retrospective, aligning with Board Circular dated 29.04.2011 and Supreme Court precedents. The appellant, as a service recipient and deemed service provider, was entitled to claim CENVAT credit for such services used in relation to the manufacture and clearance of goods. The revenue failed to prove any erroneous claim. Consequently, the CENVAT credit claim was allowed, and the decision was in favor of the appellant. en-us Thu, 04 Feb 2016 00:00:00 +0530 Thu, 24 Jul 2025 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326118 CESTAT Ahmedabad held that sales promotion activities qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004, including services related to dutiable goods on a commission basis. The amendment to Rule 2(l) via Notification 2/2016 CE(NT) is retrospective, aligning with Board Circular dated 29.04.2011 and Supreme Court precedents. The appellant, as a service recipient and deemed service provider, was entitled to claim CENVAT credit for such services used in relation to the manufacture and clearance of goods. The revenue failed to prove any erroneous claim. Consequently, the CENVAT credit claim was allowed, and the decision was in favor of the appellant. Case-Laws Service Tax Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326118