https://www.taxtmi.com/caselaws?id=359052 The Appellate Tribunal CESTAT New Delhi allowed the appeals filed by the Revenue, dismissing all appeals against an order-in-appeal by the Commissioner (Appeals), Jaipur. The dispute centered on cenvat credit for sales commission. The Tribunal held that the credit on commission paid for sale promotion activities is admissible as per Circular No. 943/4/2011-CX and Notification No. 2/2016-CE (NT), applying a declaratory and retrospective approach. This decision establishes a precedent for interpreting circulars and notifications to determine cenvat credit eligibility, ensuring consistency and clarity in future cases. en-us Mon, 16 Apr 2018 00:00:00 +0530 Tue, 24 Apr 2018 06:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359052 The Appellate Tribunal CESTAT New Delhi allowed the appeals filed by the Revenue, dismissing all appeals against an order-in-appeal by the Commissioner (Appeals), Jaipur. The dispute centered on cenvat credit for sales commission. The Tribunal held that the credit on commission paid for sale promotion activities is admissible as per Circular No. 943/4/2011-CX and Notification No. 2/2016-CE (NT), applying a declaratory and retrospective approach. This decision establishes a precedent for interpreting circulars and notifications to determine cenvat credit eligibility, ensuring consistency and clarity in future cases. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359052