https://www.taxtmi.com/caselaws?id=355476 The Tribunal held that the respondent could avail CENVAT credit on commission paid to commission agents, rejecting the Revenue's claim of a wrong interpretation of the "input service" definition. Citing a CBEC circular, the Tribunal allowed CENVAT credit on Business Auxiliary Service (BAS) for sales commission. Despite conflicting judgments, the Tribunal independently decided in favor of allowing CENVAT credit for commission paid to selling agents, following its own precedents. The Tribunal ruled in favor of the appellants, permitting the CENVAT credit on commission paid to selling agents for selling goods, dismissing the Revenue's appeal. en-us Fri, 10 Nov 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355476 The Tribunal held that the respondent could avail CENVAT credit on commission paid to commission agents, rejecting the Revenue's claim of a wrong interpretation of the "input service" definition. Citing a CBEC circular, the Tribunal allowed CENVAT credit on Business Auxiliary Service (BAS) for sales commission. Despite conflicting judgments, the Tribunal independently decided in favor of allowing CENVAT credit for commission paid to selling agents, following its own precedents. The Tribunal ruled in favor of the appellants, permitting the CENVAT credit on commission paid to selling agents for selling goods, dismissing the Revenue's appeal. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355476