https://www.taxtmi.com/caselaws?id=351875 The Tribunal allowed the appeal concerning Cenvat Credit on sales commission under Business Auxiliary Service (BAS) based on a circular including commission agents' services under "advertisement or sales promotion." However, the matter of Cenvat Credit based on an invoice without goods receipt was remanded for a fresh decision, stressing the appellant's duty to prove goods receipt and proper utilization for claiming credit. The burden of proof regarding goods receipt was clarified to rest with the appellant, emphasizing the importance of maintaining detailed records. en-us Mon, 23 Oct 2017 00:00:00 +0530 Mon, 04 Dec 2017 08:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351875 The Tribunal allowed the appeal concerning Cenvat Credit on sales commission under Business Auxiliary Service (BAS) based on a circular including commission agents' services under "advertisement or sales promotion." However, the matter of Cenvat Credit based on an invoice without goods receipt was remanded for a fresh decision, stressing the appellant's duty to prove goods receipt and proper utilization for claiming credit. The burden of proof regarding goods receipt was clarified to rest with the appellant, emphasizing the importance of maintaining detailed records. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351875