https://www.taxtmi.com/caselaws?id=337844 The Tribunal allowed the appeal, granting CENVAT credit on sales commission by interpreting it as an input service related to sales promotion under Rule 2(l) of CCR, 2004. The Tribunal applied Circular No.943/4/2011 and Notification No.2/2016-CE retroactively, emphasizing the declaratory nature of the Explanation added to Rule 2(l). The decision aligned with judicial precedents supporting credit for services enhancing manufacturing activities, setting aside the Commissioner's order and providing consequential relief to the appellant. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 19 Jan 2017 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337844 The Tribunal allowed the appeal, granting CENVAT credit on sales commission by interpreting it as an input service related to sales promotion under Rule 2(l) of CCR, 2004. The Tribunal applied Circular No.943/4/2011 and Notification No.2/2016-CE retroactively, emphasizing the declaratory nature of the Explanation added to Rule 2(l). The decision aligned with judicial precedents supporting credit for services enhancing manufacturing activities, setting aside the Commissioner's order and providing consequential relief to the appellant. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337844