https://www.taxtmi.com/caselaws?id=349344 Cenvat credit is discussed as admissible on service tax paid on sales commission, consistent with prior precedent treating such commission-based services as input services. The document also notes that credit may be available on items such as jointing sheets, gasket sheets, steel wire rope, bolts, conveyor belts, V-belts and nickel screen when they are used in relation to manufacture or function as parts, accessories or consumables of capital goods. Relying on earlier case law and a Board circular, the analysis states that such goods need not be excluded merely because they are not classed as capital goods in a narrow sense. en-us Fri, 06 Oct 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349344 Cenvat credit is discussed as admissible on service tax paid on sales commission, consistent with prior precedent treating such commission-based services as input services. The document also notes that credit may be available on items such as jointing sheets, gasket sheets, steel wire rope, bolts, conveyor belts, V-belts and nickel screen when they are used in relation to manufacture or function as parts, accessories or consumables of capital goods. Relying on earlier case law and a Board circular, the analysis states that such goods need not be excluded merely because they are not classed as capital goods in a narrow sense. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349344