https://www.taxtmi.com/caselaws?id=373806 The Tribunal upheld the Commissioner(Appeals) decision, dismissing the Department's appeal regarding incorrect availing of cenvat credit for commission paid to agents. The Tribunal clarified the applicability of retrospective effect to amendments, resolving conflicting High Court decisions on input services. Relying on Rule 2(l) of CCR 2004 and relevant case law, the Tribunal confirmed that the impugned services qualified as input services, leading to the dismissal of the Department's appeal. The Order-in-Original was upheld, and the appellant's appeal was allowed based on Tribunal decisions. en-us Wed, 02 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373806 The Tribunal upheld the Commissioner(Appeals) decision, dismissing the Department's appeal regarding incorrect availing of cenvat credit for commission paid to agents. The Tribunal clarified the applicability of retrospective effect to amendments, resolving conflicting High Court decisions on input services. Relying on Rule 2(l) of CCR 2004 and relevant case law, the Tribunal confirmed that the impugned services qualified as input services, leading to the dismissal of the Department's appeal. The Order-in-Original was upheld, and the appellant's appeal was allowed based on Tribunal decisions. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373806