https://www.taxtmi.com/caselaws?id=338274 The Tribunal allowed the appellant's appeal, holding that sales commission paid to agents for sales promotion qualifies as an eligible input service under Rule 2(l) of the Cenvat Credit Rules. The Tribunal interpreted the definition of "input service" broadly, emphasizing that inclusive terms should be exhaustive, not restrictive. As the disputed services were not explicitly excluded by the definition and were essential to business activities, the Tribunal deemed them eligible input services, overturning the Commissioner (Appeals) decision and ruling in favor of the appellant. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 31 Aug 2017 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338274 The Tribunal allowed the appellant's appeal, holding that sales commission paid to agents for sales promotion qualifies as an eligible input service under Rule 2(l) of the Cenvat Credit Rules. The Tribunal interpreted the definition of "input service" broadly, emphasizing that inclusive terms should be exhaustive, not restrictive. As the disputed services were not explicitly excluded by the definition and were essential to business activities, the Tribunal deemed them eligible input services, overturning the Commissioner (Appeals) decision and ruling in favor of the appellant. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338274