https://www.taxtmi.com/caselaws?id=354945 The Tribunal dismissed the Revenue's appeal challenging the allowance of Cenvat credit based on debit notes and the inclusion of sales commission as an input service. The Tribunal held that the Revenue's arguments went beyond the scope of the earlier direction to verify the completeness of the debit notes. Emphasizing the doctrine of merger, the Tribunal affirmed the eligibility of sales commission as an input service and upheld the Commissioner's decision. This case underscores the importance of following Tribunal directions in remanded matters and the necessity of ensuring documents like debit notes meet required criteria for Cenvat credit. en-us Wed, 24 Jan 2018 00:00:00 +0530 Wed, 13 Feb 2019 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354945 The Tribunal dismissed the Revenue's appeal challenging the allowance of Cenvat credit based on debit notes and the inclusion of sales commission as an input service. The Tribunal held that the Revenue's arguments went beyond the scope of the earlier direction to verify the completeness of the debit notes. Emphasizing the doctrine of merger, the Tribunal affirmed the eligibility of sales commission as an input service and upheld the Commissioner's decision. This case underscores the importance of following Tribunal directions in remanded matters and the necessity of ensuring documents like debit notes meet required criteria for Cenvat credit. Case-Laws Central Excise Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354945