https://www.taxtmi.com/caselaws?id=385122 The High Court upheld the Tribunal's decision in favor of the Assessee, allowing Cenvat Credit for service tax paid on commission to foreign agents. The Court emphasized the integral role of foreign agents in the Assessee's business operations, including market exploration, design advice, and export assistance. The decision highlighted the broad interpretation of "input services" under the Cenvat Credit Rules, aligning with precedents from other High Courts. The judgment affirmed the importance of foreign agents' services in the Assessee's business model, qualifying the service tax for Cenvat Credit. en-us Wed, 07 Aug 2019 00:00:00 +0530 Wed, 22 Jan 2020 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385122 The High Court upheld the Tribunal's decision in favor of the Assessee, allowing Cenvat Credit for service tax paid on commission to foreign agents. The Court emphasized the integral role of foreign agents in the Assessee's business operations, including market exploration, design advice, and export assistance. The decision highlighted the broad interpretation of "input services" under the Cenvat Credit Rules, aligning with precedents from other High Courts. The judgment affirmed the importance of foreign agents' services in the Assessee's business model, qualifying the service tax for Cenvat Credit. Case-Laws Central Excise Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385122