https://www.taxtmi.com/caselaws?id=373071 The Tribunal upheld the decision of the ld. Commissioner (Appeals), allowing the respondent to claim cenvat credit on services provided by commission agents for sales promotion. The Tribunal determined that the notification clarifying the eligibility of commission agent services as input services had retrospective effect, dismissing the revenue's appeal against it. The respondent was granted the benefit of cenvat credit in compliance with the law. en-us Tue, 30 Oct 2018 00:00:00 +0530 Mon, 07 Jan 2019 12:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373071 The Tribunal upheld the decision of the ld. Commissioner (Appeals), allowing the respondent to claim cenvat credit on services provided by commission agents for sales promotion. The Tribunal determined that the notification clarifying the eligibility of commission agent services as input services had retrospective effect, dismissing the revenue's appeal against it. The respondent was granted the benefit of cenvat credit in compliance with the law. Case-Laws Central Excise Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373071