https://www.taxtmi.com/caselaws?id=371032 The Tribunal allowed the appeals, setting aside the demands and impugned orders disallowing CENVAT credit on Business Auxiliary Services. It held that services provided by Commission Agents, including promotion and dispute settlement, qualified as eligible input services under the CENVAT Credit Rules. Referring to a CBEC Circular, the Tribunal clarified that credit is admissible for services of sale and not sale itself, determining that the appellant was entitled to the credit. The decision was based on the retrospective application of the Circular and the nature of services provided, granting the appellant consequential benefits. en-us Tue, 20 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371032 The Tribunal allowed the appeals, setting aside the demands and impugned orders disallowing CENVAT credit on Business Auxiliary Services. It held that services provided by Commission Agents, including promotion and dispute settlement, qualified as eligible input services under the CENVAT Credit Rules. Referring to a CBEC Circular, the Tribunal clarified that credit is admissible for services of sale and not sale itself, determining that the appellant was entitled to the credit. The decision was based on the retrospective application of the Circular and the nature of services provided, granting the appellant consequential benefits. Case-Laws Central Excise Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371032