https://www.taxtmi.com/caselaws?id=355043 The appeal addressed the eligibility of CENVAT credit on service tax paid on sales commission. The High Court, relying on precedents, ruled that sales commission did not qualify as sales promotion under the 'input service' category. A legislative amendment was interpreted as allowing retroactive admissibility of service tax on sales commission for CENVAT credit. Due to conflicting views, the Tribunal deferred a final decision until the High Court's judgment on the matter. Both parties were given the liberty to approach the Tribunal after the High Court's decision, with no recovery or refund actions until then, maintaining the status quo. en-us Fri, 24 Nov 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355043 The appeal addressed the eligibility of CENVAT credit on service tax paid on sales commission. The High Court, relying on precedents, ruled that sales commission did not qualify as sales promotion under the 'input service' category. A legislative amendment was interpreted as allowing retroactive admissibility of service tax on sales commission for CENVAT credit. Due to conflicting views, the Tribunal deferred a final decision until the High Court's judgment on the matter. Both parties were given the liberty to approach the Tribunal after the High Court's decision, with no recovery or refund actions until then, maintaining the status quo. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355043