https://www.taxtmi.com/caselaws?id=359460 The Tribunal allowed the appeal, holding that the sales commission paid to commission agents was eligible for CENVAT credit as it constituted sales promotion activity linked to increasing manufacturing. The Explanation added to the definition of "input service" was deemed retrospective, following the Essar Steels India Pvt. Ltd. precedent. The impugned order was set aside, emphasizing the importance of judicial precedents in interpreting statutory definitions. en-us Wed, 25 Apr 2018 00:00:00 +0530 Tue, 01 May 2018 06:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359460 The Tribunal allowed the appeal, holding that the sales commission paid to commission agents was eligible for CENVAT credit as it constituted sales promotion activity linked to increasing manufacturing. The Explanation added to the definition of "input service" was deemed retrospective, following the Essar Steels India Pvt. Ltd. precedent. The impugned order was set aside, emphasizing the importance of judicial precedents in interpreting statutory definitions. Case-Laws Central Excise Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359460