https://www.taxtmi.com/article/detailed?id=6787 The Government inserted an explanation into rule 2(l) of the Cenvat Credit Rules, 2004 stating that sales promotion includes services by way of sale of dutiable goods on a commission basis, thereby treating commission-agent sales as input service for the purpose of cenvat credit. The amendment is characterised as clarificatory and declaratory and is therefore to be construed as having retrospective effect to resolve divergent judicial interpretations. en-us Tue, 19 Apr 2016 11:55:46 +0530 Tue, 19 Apr 2016 11:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6787 The Government inserted an explanation into rule 2(l) of the Cenvat Credit Rules, 2004 stating that sales promotion includes services by way of sale of dutiable goods on a commission basis, thereby treating commission-agent sales as input service for the purpose of cenvat credit. The amendment is characterised as clarificatory and declaratory and is therefore to be construed as having retrospective effect to resolve divergent judicial interpretations. Articles Cenvat Credit Tue, 19 Apr 2016 11:55:46 +0530 https://www.taxtmi.com/article/detailed?id=6787