https://www.taxtmi.com/caselaws?id=383550 The Tribunal, considering the CBEC Circular and conflicting High Court decisions, held that the commission paid to agents qualified as a sales promotion activity, making it eligible for cenvat credit. Despite the ongoing dispute in the Apex Court due to differing High Court judgments, the Tribunal acknowledged the Department's efforts to resolve the confusion. Consequently, the Tribunal set aside the order and dismissed the appeal, emphasizing the retrospective effect of the Circular in clarifying the eligibility of sales commission for cenvat credit. en-us Fri, 07 Dec 2018 00:00:00 +0530 Tue, 27 Aug 2019 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383550 The Tribunal, considering the CBEC Circular and conflicting High Court decisions, held that the commission paid to agents qualified as a sales promotion activity, making it eligible for cenvat credit. Despite the ongoing dispute in the Apex Court due to differing High Court judgments, the Tribunal acknowledged the Department's efforts to resolve the confusion. Consequently, the Tribunal set aside the order and dismissed the appeal, emphasizing the retrospective effect of the Circular in clarifying the eligibility of sales commission for cenvat credit. Case-Laws Service Tax Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383550