https://www.taxtmi.com/caselaws?id=273679 The High Court allowed the draft amendment and admitted the appeal for consideration of substantial questions of law regarding the interpretation and application of the Cenvat Credit Rules, 2004 concerning services provided by marketing agents. The appeal challenges the Tribunal's categorization of services as "sales promotion" instead of sales commission, the classification of agreements with agents, the retrospective effect of an explanation in the Rules, and the permissibility of availing Cenvat credit for input services. The decision will impact the demand of duty, interest, and penalty imposed by the adjudicating authority. en-us Tue, 14 Jun 2016 00:00:00 +0530 Tue, 10 Jul 2018 05:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273679 The High Court allowed the draft amendment and admitted the appeal for consideration of substantial questions of law regarding the interpretation and application of the Cenvat Credit Rules, 2004 concerning services provided by marketing agents. The appeal challenges the Tribunal's categorization of services as "sales promotion" instead of sales commission, the classification of agreements with agents, the retrospective effect of an explanation in the Rules, and the permissibility of availing Cenvat credit for input services. The decision will impact the demand of duty, interest, and penalty imposed by the adjudicating authority. Case-Laws Service Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273679