https://www.taxtmi.com/caselaws?id=387201 Cenvat credit of service tax paid on sales commission was held admissible where the agency's functions extended beyond mere procurement and included sales promotion activities such as trial samples, advertising, travel, discounts, gifts and exhibitions. The Tribunal treated the arrangement as sales promotion rather than a bare commission contract, and held that audit objection alone, without contrary evidence, was insufficient to deny credit. On that basis, the demand, interest and penalty were held unsustainable. en-us Fri, 18 Oct 2019 00:00:00 +0530 Sat, 31 Oct 2020 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387201 Cenvat credit of service tax paid on sales commission was held admissible where the agency's functions extended beyond mere procurement and included sales promotion activities such as trial samples, advertising, travel, discounts, gifts and exhibitions. The Tribunal treated the arrangement as sales promotion rather than a bare commission contract, and held that audit objection alone, without contrary evidence, was insufficient to deny credit. On that basis, the demand, interest and penalty were held unsustainable. Case-Laws Central Excise Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387201