https://www.taxtmi.com/caselaws?id=411534 Commission paid to financial institutions for arranging finance and prospective buyers for vehicle sales was treated as an input service because it indirectly promoted sales of the manufacturer's vehicles. The inclusive definition of input service under Rule 2(l) was applied broadly, and the activity was characterised as sales promotion. Cenvat credit was therefore admissible where the financier's role was linked to facilitating vehicle sales through customer financing arrangements. en-us Thu, 19 Aug 2021 00:00:00 +0530 Fri, 27 Aug 2021 08:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411534 Commission paid to financial institutions for arranging finance and prospective buyers for vehicle sales was treated as an input service because it indirectly promoted sales of the manufacturer's vehicles. The inclusive definition of input service under Rule 2(l) was applied broadly, and the activity was characterised as sales promotion. Cenvat credit was therefore admissible where the financier's role was linked to facilitating vehicle sales through customer financing arrangements. Case-Laws Central Excise Thu, 19 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411534