https://www.taxtmi.com/caselaws?id=362033 The Tribunal allowed the appeals, condoning the delay in filing and admitting them. It clarified that cenvat credit on sales commission is admissible as an input service, citing Circular No. 943/4/2011-CX and Notification No. 2/2016-CE (NT). The decision aligned with judicial precedents, dismissing the Revenue's appeals and upholding relief granted by the Commissioner (Appeals). The judgment emphasized the declaratory nature of the notification, resolving conflicting views and ensuring consistency in applying the Cenvat Credit Rules. en-us Fri, 11 May 2018 00:00:00 +0530 Tue, 19 Jun 2018 09:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362033 The Tribunal allowed the appeals, condoning the delay in filing and admitting them. It clarified that cenvat credit on sales commission is admissible as an input service, citing Circular No. 943/4/2011-CX and Notification No. 2/2016-CE (NT). The decision aligned with judicial precedents, dismissing the Revenue's appeals and upholding relief granted by the Commissioner (Appeals). The judgment emphasized the declaratory nature of the notification, resolving conflicting views and ensuring consistency in applying the Cenvat Credit Rules. Case-Laws Central Excise Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362033