https://www.taxtmi.com/caselaws?id=352165 The Tribunal upheld the impugned orders, dismissing the appeals filed by Revenue regarding the eligibility of Cenvat Credit on Service Tax paid for sales commission promoting goods in foreign countries. The Tribunal relied on Tribunal decisions and a Circular by CBEC, endorsing Cenvat credit on services related to the sale of dutiable goods on a commission basis. The Tribunal highlighted conflicting views by different High Courts, emphasizing the retrospective effectiveness of a notification and the explanatory nature of the inserted Explanation in Rule 2(l) of Rules, 2004. en-us Fri, 13 Oct 2017 00:00:00 +0530 Fri, 08 Dec 2017 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352165 The Tribunal upheld the impugned orders, dismissing the appeals filed by Revenue regarding the eligibility of Cenvat Credit on Service Tax paid for sales commission promoting goods in foreign countries. The Tribunal relied on Tribunal decisions and a Circular by CBEC, endorsing Cenvat credit on services related to the sale of dutiable goods on a commission basis. The Tribunal highlighted conflicting views by different High Courts, emphasizing the retrospective effectiveness of a notification and the explanatory nature of the inserted Explanation in Rule 2(l) of Rules, 2004. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352165