https://www.taxtmi.com/caselaws?id=433624 The Tribunal allowed the appeal filed by the manufacturer of tailor-made goods, setting aside the order disallowing CENVAT Credit on sales commission paid to commission agents. The Tribunal held that sales commission qualifies as input service credit under the CENVAT Credit Rules, noting its direct relation to sales promotion and manufacturing activity. Referring to relevant case law and a clarifying circular, the Tribunal concluded that commission paid on sales should be considered a service related to sales promotion. Consequently, the Tribunal granted consequential relief to the appellant in accordance with the law. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 06 Feb 2023 09:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433624 The Tribunal allowed the appeal filed by the manufacturer of tailor-made goods, setting aside the order disallowing CENVAT Credit on sales commission paid to commission agents. The Tribunal held that sales commission qualifies as input service credit under the CENVAT Credit Rules, noting its direct relation to sales promotion and manufacturing activity. Referring to relevant case law and a clarifying circular, the Tribunal concluded that commission paid on sales should be considered a service related to sales promotion. Consequently, the Tribunal granted consequential relief to the appellant in accordance with the law. Case-Laws Service Tax Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433624