https://www.taxtmi.com/caselaws?id=352622 The Tribunal found that the denial of input service credit on selling commission paid to commission agents was not justified. Relying on previous decisions and Circulars, the Tribunal held that such services are covered under the definition of "input services." Considering legislative intent and clarifications, the denial of credit was deemed unfounded. The judgment clarifies the admissibility of Cenvat credit on sales commission agent services and stresses interpreting rules and notifications in line with legislative intent. en-us Thu, 02 Nov 2017 00:00:00 +0530 Mon, 18 Dec 2017 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352622 The Tribunal found that the denial of input service credit on selling commission paid to commission agents was not justified. Relying on previous decisions and Circulars, the Tribunal held that such services are covered under the definition of "input services." Considering legislative intent and clarifications, the denial of credit was deemed unfounded. The judgment clarifies the admissibility of Cenvat credit on sales commission agent services and stresses interpreting rules and notifications in line with legislative intent. Case-Laws Central Excise Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352622