https://www.taxtmi.com/caselaws?id=368788 The Tribunal upheld the Commissioner (Appeals) decision, allowing M/s. J.K Lakshmi Cement Ltd. to avail cenvat credit for service tax on sale commissions, considering sales promotion as an input service under CCR, 2004. The Tribunal also supported the retrospective application of Notification 2/2016-CE, citing clarificatory nature and legal precedents. Additionally, the Tribunal interpreted a circular allowing cenvat credit on sales commissions. The Department's appeal was dismissed, affirming the eligibility of the assessee for cenvat credit on service tax paid to commission agents. en-us Tue, 11 Sep 2018 00:00:00 +0530 Mon, 15 Oct 2018 14:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368788 The Tribunal upheld the Commissioner (Appeals) decision, allowing M/s. J.K Lakshmi Cement Ltd. to avail cenvat credit for service tax on sale commissions, considering sales promotion as an input service under CCR, 2004. The Tribunal also supported the retrospective application of Notification 2/2016-CE, citing clarificatory nature and legal precedents. Additionally, the Tribunal interpreted a circular allowing cenvat credit on sales commissions. The Department's appeal was dismissed, affirming the eligibility of the assessee for cenvat credit on service tax paid to commission agents. Case-Laws Central Excise Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368788