https://www.taxtmi.com/caselaws?id=338236 The Tribunal allowed the appeal, ruling that Business Auxiliary Service utilized by the appellant for sales promotion purposes, specifically sales commission paid to agents, qualified as eligible input services under Rule 2(l) of the Cenvat Credit Rules. The Tribunal emphasized that the inclusive definition of "input service" extends to permissible services not restricted to specific examples, and as the disputed services were essential for business activities and not excluded by the definition's exclusion portion, they were eligible for cenvat credit. en-us Fri, 28 Oct 2016 00:00:00 +0530 Sun, 29 Jan 2017 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338236 The Tribunal allowed the appeal, ruling that Business Auxiliary Service utilized by the appellant for sales promotion purposes, specifically sales commission paid to agents, qualified as eligible input services under Rule 2(l) of the Cenvat Credit Rules. The Tribunal emphasized that the inclusive definition of "input service" extends to permissible services not restricted to specific examples, and as the disputed services were essential for business activities and not excluded by the definition's exclusion portion, they were eligible for cenvat credit. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338236