https://www.taxtmi.com/caselaws?id=357044 The Tribunal concluded that the respondent's availed service fell within the scope of 'input service,' allowing the CENVAT credit. The Revenue's demand of Rs. 24,00,483 was set aside as the Tribunal clarified that services used for clearance of final products, including sales promotion activities, are admissible for credit. The Tribunal emphasized that sales commission for placing orders is part of pre-removal activities, supporting its decision with references to court decisions and the CENVAT Credit Rules. Consequently, the Revenue's appeal was dismissed. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 17 Mar 2018 07:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357044 The Tribunal concluded that the respondent's availed service fell within the scope of 'input service,' allowing the CENVAT credit. The Revenue's demand of Rs. 24,00,483 was set aside as the Tribunal clarified that services used for clearance of final products, including sales promotion activities, are admissible for credit. The Tribunal emphasized that sales commission for placing orders is part of pre-removal activities, supporting its decision with references to court decisions and the CENVAT Credit Rules. Consequently, the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357044