https://www.taxtmi.com/caselaws?id=337892 The Tribunal allowed the appeal, setting aside the rejection of CENVAT credit on service tax paid on sales commission. The Tribunal held that sales commission qualifies as a sales promotion activity under Rule 2(l) of CCR, 2004, and is eligible for credit up to the place of removal. Relying on precedents and the Explanation added by Notification No.2/2016, the Tribunal emphasized the nexus between sales commission, sales promotion, and manufacturing activity. The decision underscored the retrospective application of the Explanation and aligned with established case law interpretations, granting relief to the appellant. en-us Fri, 13 Jan 2017 00:00:00 +0530 Mon, 06 Nov 2017 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337892 The Tribunal allowed the appeal, setting aside the rejection of CENVAT credit on service tax paid on sales commission. The Tribunal held that sales commission qualifies as a sales promotion activity under Rule 2(l) of CCR, 2004, and is eligible for credit up to the place of removal. Relying on precedents and the Explanation added by Notification No.2/2016, the Tribunal emphasized the nexus between sales commission, sales promotion, and manufacturing activity. The decision underscored the retrospective application of the Explanation and aligned with established case law interpretations, granting relief to the appellant. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337892