https://www.taxtmi.com/caselaws?id=352220 The Appellate Tribunal CESTAT Ahmedabad held that sales commission paid to agents is not eligible for CENVAT credit as an 'input service' under Rule 2(l) of Cenvat Credit Rules, 2004, based on precedents and interpretations. The Tribunal acknowledged conflicting views on the issue, particularly concerning a retrospective amendment allowing such credit. Pending a High Court decision on this matter, the Tribunal opted for a cautious approach, deferring any recovery or refund actions and granting parties the liberty to return post-High Court judgment. The decision prioritizes consistency with the higher forum's forthcoming ruling. en-us Mon, 09 Oct 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352220 The Appellate Tribunal CESTAT Ahmedabad held that sales commission paid to agents is not eligible for CENVAT credit as an 'input service' under Rule 2(l) of Cenvat Credit Rules, 2004, based on precedents and interpretations. The Tribunal acknowledged conflicting views on the issue, particularly concerning a retrospective amendment allowing such credit. Pending a High Court decision on this matter, the Tribunal opted for a cautious approach, deferring any recovery or refund actions and granting parties the liberty to return post-High Court judgment. The decision prioritizes consistency with the higher forum's forthcoming ruling. Case-Laws Central Excise Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352220