https://www.taxtmi.com/caselaws?id=355614 Commission paid to a sales agent for canvassing business, expanding the customer base and procuring orders was treated as sales promotion and therefore qualified as input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The Tribunal applied earlier precedent to hold that services directly directed towards selling products and obtaining orders fall within the input service definition, so the denial of CENVAT credit was unsustainable. Interest and penalty also failed for the same reason. en-us Thu, 14 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355614 Commission paid to a sales agent for canvassing business, expanding the customer base and procuring orders was treated as sales promotion and therefore qualified as input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The Tribunal applied earlier precedent to hold that services directly directed towards selling products and obtaining orders fall within the input service definition, so the denial of CENVAT credit was unsustainable. Interest and penalty also failed for the same reason. Case-Laws Service Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355614