https://www.taxtmi.com/caselaws?id=304487 The Tribunal, after considering conflicting High Court decisions and a CBEC Circular clarifying sales promotion activities as input services, ruled in favor of the respondent. It held that commissions paid to agents constituted sales promotion activities, allowing the respondent to avail cenvat credit on service tax paid on sales commission. The Tribunal set aside the earlier order, dismissed the appeal, and granted consequential benefits to the respondent. The cross-appeal was also disposed of, pending the Supreme Court's final decision. en-us Mon, 11 Mar 2019 00:00:00 +0530 Wed, 28 Sep 2022 20:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304487 The Tribunal, after considering conflicting High Court decisions and a CBEC Circular clarifying sales promotion activities as input services, ruled in favor of the respondent. It held that commissions paid to agents constituted sales promotion activities, allowing the respondent to avail cenvat credit on service tax paid on sales commission. The Tribunal set aside the earlier order, dismissed the appeal, and granted consequential benefits to the respondent. The cross-appeal was also disposed of, pending the Supreme Court's final decision. Case-Laws Service Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304487