https://www.taxtmi.com/caselaws?id=295026 The Tribunal upheld the decision of the Commissioner (Appeals) that the commission paid to agents for sales promotion activities qualifies as an input service under the Cenvat Credit Rules. The appeal by the appellant Department challenging the dropping of a demand for CENVAT Credit on service tax charged by agents on commission was rejected. The Tribunal relied on established legal principles and precedents, emphasizing the nexus between sales commission and sales promotion activities in boosting sales and manufacturing activities. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sun, 16 May 2021 11:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295026 The Tribunal upheld the decision of the Commissioner (Appeals) that the commission paid to agents for sales promotion activities qualifies as an input service under the Cenvat Credit Rules. The appeal by the appellant Department challenging the dropping of a demand for CENVAT Credit on service tax charged by agents on commission was rejected. The Tribunal relied on established legal principles and precedents, emphasizing the nexus between sales commission and sales promotion activities in boosting sales and manufacturing activities. Case-Laws Central Excise Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295026