https://www.taxtmi.com/caselaws?id=352157 The Tribunal allowed the appeals challenging the denial of Cenvat credit on sales/marketing commission as an "input service" under Rule 2(l) of the Cenvat Credit Rules. Relying on a notification by the Central Government and a Tribunal decision, the Tribunal held that the amount paid for sales promotion activities should be considered for input service credit. Despite conflicting judgments by different High Courts, the Tribunal deemed the notification declaratory and effective retrospectively, ultimately setting aside the orders and ruling in favor of the appellants. en-us Mon, 28 Aug 2017 00:00:00 +0530 Fri, 08 Dec 2017 14:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352157 The Tribunal allowed the appeals challenging the denial of Cenvat credit on sales/marketing commission as an "input service" under Rule 2(l) of the Cenvat Credit Rules. Relying on a notification by the Central Government and a Tribunal decision, the Tribunal held that the amount paid for sales promotion activities should be considered for input service credit. Despite conflicting judgments by different High Courts, the Tribunal deemed the notification declaratory and effective retrospectively, ultimately setting aside the orders and ruling in favor of the appellants. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352157