https://www.taxtmi.com/caselaws?id=400594 The Tribunal held that the appellants were eligible for Cenvat Credit for Service Tax paid under 'Business Auxiliary Service' for sales commission. The Tribunal found that the services provided by commission agents for the sale of goods were related to the manufacturing activity and qualified as input services for the credit. Relying on precedents and a decision by the Hon'ble High Court of Punjab & Haryana, the Tribunal set aside the demand to deny credit, allowed the appeal, and granted any consequential reliefs as per law. en-us Wed, 28 Oct 2020 00:00:00 +0530 Tue, 10 Nov 2020 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400594 The Tribunal held that the appellants were eligible for Cenvat Credit for Service Tax paid under 'Business Auxiliary Service' for sales commission. The Tribunal found that the services provided by commission agents for the sale of goods were related to the manufacturing activity and qualified as input services for the credit. Relying on precedents and a decision by the Hon'ble High Court of Punjab & Haryana, the Tribunal set aside the demand to deny credit, allowed the appeal, and granted any consequential reliefs as per law. Case-Laws Central Excise Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400594