https://www.taxtmi.com/caselaws?id=336270 The Tribunal dismissed the Revenue's appeal and affirmed the respondent assessee's entitlement to Cenvat credit on sales promotion expenses. The Commissioner (Appeals) allowed the appeal based on a beneficial amendment to the Cenvat Credit Rules, 2004, clarifying that sales promotion expenses included services by way of sale of dutiable goods on a commission basis, with retrospective effect. The Tribunal found the expenses to be allowable as input services under the Rules, as they were incurred before the removal of final products and properly recorded in the Books of Accounts. The respondent assessee was granted consequential benefits as per the law. en-us Fri, 18 Nov 2016 00:00:00 +0530 Tue, 29 Aug 2017 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336270 The Tribunal dismissed the Revenue's appeal and affirmed the respondent assessee's entitlement to Cenvat credit on sales promotion expenses. The Commissioner (Appeals) allowed the appeal based on a beneficial amendment to the Cenvat Credit Rules, 2004, clarifying that sales promotion expenses included services by way of sale of dutiable goods on a commission basis, with retrospective effect. The Tribunal found the expenses to be allowable as input services under the Rules, as they were incurred before the removal of final products and properly recorded in the Books of Accounts. The respondent assessee was granted consequential benefits as per the law. Case-Laws Central Excise Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336270