https://www.taxtmi.com/caselaws?id=382749 Service tax paid on commission to overseas sales agents was treated as eligible input service credit because the agents were engaged not only in selling goods but also in actively promoting sales and maintaining a sales force. The activity was therefore characterised as sales promotion rather than a bare sales transaction. The contrary departmental reliance on a Gujarat High Court ruling was distinguished on facts, and the Board circular was read as supporting credit where commission is linked to actual sales and includes a promotional element. The later explanation to the input service definition was treated as clarificatory, so credit remained admissible even for the period before 03.02.2016. en-us Mon, 08 Jul 2019 00:00:00 +0530 Wed, 10 Jul 2019 06:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382749 Service tax paid on commission to overseas sales agents was treated as eligible input service credit because the agents were engaged not only in selling goods but also in actively promoting sales and maintaining a sales force. The activity was therefore characterised as sales promotion rather than a bare sales transaction. The contrary departmental reliance on a Gujarat High Court ruling was distinguished on facts, and the Board circular was read as supporting credit where commission is linked to actual sales and includes a promotional element. The later explanation to the input service definition was treated as clarificatory, so credit remained admissible even for the period before 03.02.2016. Case-Laws Central Excise Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382749