https://www.taxtmi.com/caselaws?id=362789 The Tribunal upheld the decision of the Commissioner (Appeals) in the case, allowing the appeal of the respondent/assessee. It determined that the commission paid to sales/commission agents qualifies as an input service under the Cenvat Credit Rules, 2004, based on the Second Amendment of 2016 and relevant Board Circulars. The Tribunal held that the explanation in Rule 2 (l) should be applied retrospectively, rejecting the Department's appeal. en-us Mon, 02 Jul 2018 00:00:00 +0530 Wed, 04 Jul 2018 09:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362789 The Tribunal upheld the decision of the Commissioner (Appeals) in the case, allowing the appeal of the respondent/assessee. It determined that the commission paid to sales/commission agents qualifies as an input service under the Cenvat Credit Rules, 2004, based on the Second Amendment of 2016 and relevant Board Circulars. The Tribunal held that the explanation in Rule 2 (l) should be applied retrospectively, rejecting the Department's appeal. Case-Laws Service Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362789