https://www.taxtmi.com/caselaws?id=353233 CENVAT credit was considered admissible on sole selling agency commission where the commission was paid for promoting sales of the manufacturer's products. The commission was treated as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 because the agents procured orders, boosted sales, and had a direct nexus with sale promotion. Sale and manufacture were viewed as inter-related for this purpose, and the retrospective explanatory amendment to Rule 2(l) was relied on in support of eligibility. Credit was therefore held allowable, and denial of the credit was unsustainable. en-us Mon, 27 Nov 2017 00:00:00 +0530 Sat, 30 Dec 2017 08:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353233 CENVAT credit was considered admissible on sole selling agency commission where the commission was paid for promoting sales of the manufacturer's products. The commission was treated as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 because the agents procured orders, boosted sales, and had a direct nexus with sale promotion. Sale and manufacture were viewed as inter-related for this purpose, and the retrospective explanatory amendment to Rule 2(l) was relied on in support of eligibility. Credit was therefore held allowable, and denial of the credit was unsustainable. Case-Laws Service Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353233