https://www.taxtmi.com/caselaws?id=337891 The Tribunal upheld the appellant's claim that sales commission qualifies as an input service under CENVAT Credit Rules, 2004. The Commissioner (A) set aside the Order-in-Original, ruling in favor of the appellant based on the direct nexus between sales commission and boosting sales, which contributes to manufacturing activity. The Tribunal found the impugned order legally supported, emphasizing the integral role of sales promotion, including sales commission, in sales and manufacturing processes, thus allowing the appellant to take credit of service tax on sales commission. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 19 Jan 2017 08:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337891 The Tribunal upheld the appellant's claim that sales commission qualifies as an input service under CENVAT Credit Rules, 2004. The Commissioner (A) set aside the Order-in-Original, ruling in favor of the appellant based on the direct nexus between sales commission and boosting sales, which contributes to manufacturing activity. The Tribunal found the impugned order legally supported, emphasizing the integral role of sales promotion, including sales commission, in sales and manufacturing processes, thus allowing the appellant to take credit of service tax on sales commission. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337891