https://www.taxtmi.com/caselaws?id=350535 The Tribunal allowed the appeal, setting aside the impugned order that denied Cenvat credit to the appellant for service tax paid on commission to a Foreign Commission Agent. The Tribunal found that the services provided by the foreign agents, including product promotion, buyer visits, exhibition participation, and advertisement, constituted sales promotion services. Certificates from the service providers confirmed the nature of services, leading to the conclusion that the services qualified as sales promotion services under Rule 2(l) of the Cenvat Credit Rules, 2004, making the appellant eligible for Cenvat credit. en-us Fri, 15 Sep 2017 00:00:00 +0530 Wed, 08 Nov 2017 11:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350535 The Tribunal allowed the appeal, setting aside the impugned order that denied Cenvat credit to the appellant for service tax paid on commission to a Foreign Commission Agent. The Tribunal found that the services provided by the foreign agents, including product promotion, buyer visits, exhibition participation, and advertisement, constituted sales promotion services. Certificates from the service providers confirmed the nature of services, leading to the conclusion that the services qualified as sales promotion services under Rule 2(l) of the Cenvat Credit Rules, 2004, making the appellant eligible for Cenvat credit. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350535