https://www.taxtmi.com/caselaws?id=407797 The Tribunal allowed the appeal, holding that the sales commission paid to M/s Nicco Parks qualified as an eligible input service under the Cenvat Credit Rules. The Tribunal found that the sales commission was directly linked to sales and constituted sales promotion, thus overturning the lower authorities' decision to disallow the credit. The Tribunal also determined that the retrospective effect of an Explanation in the Rules applied to the case. Consequently, the demand for Central Excise duty, interest, and penalties was set aside, granting relief to the appellant in accordance with the law. en-us Tue, 22 Sep 2020 00:00:00 +0530 Sat, 22 May 2021 08:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407797 The Tribunal allowed the appeal, holding that the sales commission paid to M/s Nicco Parks qualified as an eligible input service under the Cenvat Credit Rules. The Tribunal found that the sales commission was directly linked to sales and constituted sales promotion, thus overturning the lower authorities' decision to disallow the credit. The Tribunal also determined that the retrospective effect of an Explanation in the Rules applied to the case. Consequently, the demand for Central Excise duty, interest, and penalties was set aside, granting relief to the appellant in accordance with the law. Case-Laws Central Excise Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407797